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2021 (8) TMI 1027 - AT - Central ExciseMaintainability of appeal - time limitation - appeal filed before Commissioner (Appeals) after a delay of 11 months - section 35 (1) of Central Excise Act, 1944 - HELD THAT:- The SVLDR Scheme for settling disputes was introduced prior the period of 60 days to file the appeal before Commissioner (Appeals) could expire. This Scheme talks about amount in arrears” (as discussed above) to also be settled. Appellant availed the said benefit within reasonable time without any inordinate unexplainable delay. More time has been taken by the department for considering appellant’s request under the Scheme which finally was rejected. The appeal before Commissioner (Appeals) has also been within reasonable time. Commissioner (Appeals) himself has held that appellant otherwise has sufficient reason to reach him but beyond the time as prescribed under Section 35(C ) of Central Excise Act. Also, under the statutory mandate of Section 35 of Central Excise Act that Commissioner (Appeals) is not empowered to condone the delay of more than 30 days over and above the period of 60 days from the date of receipt of Order in Original. Apparently the appeal in the present case could not have been filed before the Commissioner (Appeals) within the said period of 90 days. The matter is ordered to be remanded back to the Commissioner (Appeals) directing him to consider the appeal as the one which has been filed within time and to adjudicate the same on merits - appeal allowed by way of remand.
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