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2018 (10) TMI 538 - HC - Central ExciseCondonation of delay in filing appeal - Limitation act - Section 35C of the Central Excise Act, 1944 - Power of Commissioner of Central Excise (Appeals) to condone the delay - Held that:- The Petitioner was aggrieved with the order dated 30th November 2015 (received on 11th December 2015) passed by the Additional Commissioner of Central Excise confirming a demand. This grievance was sought to be addressed by filing on 14th December 2015 an rectification/review application before the Additional Commissioner of Central Excise - the above Application dated 14th December 2015 has not yet been disposed of. It was in early June 2016 that the Officers of the Respondents enquired of the Petitioner whether or not an Appeal had been filed from the Order dated 30th November 2015. This resulted in the Petitioner filing an Appeal on 11th June 2016 to the Commissioner of Central Excise (Appeals). Both the Commissioner of Central Excise (Appeals) as well as the Tribunal rejected the Petitioner's Appeal on the ground that there is no power in the Commissioner of Central Excise (Appeals) to condone the delay beyond the aggregate period of 90 days provided under Section 35 of the Act - This is not correct in view of the decision the Supreme Court in M.P. Steel Corporation Vs. Commissioner of Central Excise [2015 (4) TMI 849 - SUPREME COURT]. Thus, the Tribunal ought to have considered whether or not the Petitioner has made out a case which would entitle it to the benefit of the principle available under Section 14 of the Limitation Act, 1963. That is to examine the facts and determine whether the delay in filing the Appeal to the Commissioner of Central Excise (Appeals) could be condoned on application of the above principle. The impugned order dated 6th October 2017 of the Tribunal is quashed and set aside. The Petitioner's Appeal is restored to the file of the Tribunal for fresh disposal on merits on consideration of the reason for the delay in filing the Appeal.
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