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2022 (2) TMI 150 - AT - CustomsMaintainability of appeal - time limitation - appeal has been rejected for being not filed within the statutory period as provided under Section 35 of Central Excise Act, 1994 - HELD THAT:- The Order in Original was received by the Appellant on 10th May, 2018 as has duly been acknowledged by Commissioner (Appeals) in para 5.2 of the order under challenge. Though Commissioner (Appeals) has recorded that the appeal before him was filed on 13th July, 2018 but as is apparent from Annexure D on record that the appeal was filed on 11.07.2018 itself. These facts make it clear that a miniscule delay of two days over and above the 60 days has occurred in the present case while filing an appeal before Commissioner (Appeals). As per Section 35 of Central Excise Act 1944, no doubt an appeal has to be filed before Commissioner (Appeals) within 60 days of receipt of Order-in-Original but the proviso therein extends a discretion to Commissioner (Appeals) itself to condone the delay for a further period of 30 days. No doubt there was no application seeking Condonation of delay was filed by the appellant as has been acknowledged by ld. Counsel as on date as well - The delay is so minuscule that the malafide intent cannot be opined against the appellant. Law is otherwise settled that the disposal of a lis shall always be on merits. Law of limitation is otherwise to be exercised liberally. It is deemed to be a fit case where Commissioner (Appeals) should have decided the appeal on merits after liberally exercising his discretion of condoning the delay - appeal allowed by way of remand.
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