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2023 (10) TMI 108 - AT - Central ExciseComputation of period for filing of appeal in stipulated time - appeal dismissed being time barred on the ground that the appeal has been filed before him 92 days after the admitted communication date of the Order-in-Original - HELD THAT:- The Learned Commissioner (Appeals) has dismissed the appeal being time bar on the ground that the appeal was filed after 92 days. As per the fact of the present case, we find that the admitted date of communication of the Order-in-Original was considered and accepted by the commissioner (Appeals) i.e. 23.06.2014. But the appeal was dismissed on the ground that since the appeal was filed on 22.09.2014, which is beyond 90 days and beyond 90 days the commissioner (Appeals) has no power to condone the delay. In the fact of the present case, the admitted communication date of the Order-in-Original is 23.06.2014, which has to be excluded in terms of Section 9 above. Therefore, the commencement of the period shall be from 24.06.2014 and from that date 90 days completes on 21.09.2014 - 21st September, 2014 being a last date for filing appeal falls on Sunday, therefore in terms of Section 10 the appeal could have been validly filed on 22nd September, 2014, in this case the appeal was filed on 22.09.2014. Thus, the appeal was filed well within the stipulated period of 90 days. Therefore, the contention of the Learned Commissioner (Appeals) that the appeal was filed after 92 days, without considering the General Clause Act, 1897 is absolutely incorrect and illegal. Applicability of judgment of Supreme Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT] - HELD THAT:- Since the appeal itself was filed within stipulated time period of 90 days, the ratio of the judgment of the Hon’ble Supreme court in the case of SINGH ENTERPRISES as also in the case of COMMISSIONER OF CUSTOMS & CENTRAL EXCISE VERSUS M/S HONGO INDIA (P) LTD. & ANR. [2009 (3) TMI 31 - SUPREME COURT] not relevant. The impugned order is set aside and appeal is allowed by way of remand to the commissioner (Appeals) to decided matter on merit within a period of two months from the date of this order.
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