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2022 (7) TMI 717 - CESTAT MUMBAIMaintainability of appeal - time limitation - appellate jurisdiction - power of Commissioner (Appeals)to condone delay beyond 60 plus 30 days - refund of rebate - CESTAT has jurisdiction to entertain the appeal in view of operation of Section 83 of the Finance Act, 1994 read with Section 86 amended provisions vis. a. vis Section 35EE of Central Excise Act, 1944 or not - HELD THAT:- In acceptance of the death of Managing Director and brain haemorrhage of the present Director of the Appellant Company as legal disability due to mental insanity, etc. delay in filing the appeal before the Commissioner (Appeals) is condoned at this end by invoking the principle enumerated under Section 6 of the Indian Limitation Act and the matter is remanded back to the Commissioner (Appeals) for a de novo hearing on merit of the appeal against the order passed by the refund sanctioning authority. The Commissioner (Appeals) is supposed to give his/her findings also on the nature of refund claim if made as a claim on rebate or claim on deposit made under mistake of fact, which reference to the judicial precedent - Delay of 1354 days in filing both appeals before the Commissioner (Appeals) is hereby condoned and the matter is remanded back for a de novo hearing.
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