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2019 (1) TMI 703 - AT - Central ExciseCondonation of delay of 38 days in filing appeal - there was strike and unrest in the factory and jurisdiction police station namely Dahanu and Dy. Commissioner of Labour, Boisar were intimated by the appellant regarding such unrest - Held that:- Section 35C empowers this Tribunal to confirm, modify or annul the decision of the order appeal against, which indicates that the merit of the decision is to be assessed by the Appellate Tribunal - In the instant case, as found from the order of the Commissioner (Appeals), no merit concerning tax liability of the appellant has been discussed and the appeal filed by him was rejected as not maintainable as hit by the period of limitation. Section 35B (b) empowers the Appellate Tribunal to entertain appeal against an order passed by the Commissioner (Appeals) under Section 35A and in view of Sub-Section 4 to Section 35A, such order of the Commissioner (Appeals), at the time of disposal of appeal before him, shall state the points for determination, the decision thereon and the reasons for such decisions. Admittedly, there was delay in filing appeal by the appellant at the Commissioner (Appeals) end and the delay being 60 days he is not empowered by the statute to condone the delay. In view of the decision of this Tribunal in Yapp India Automotive decision dated 21.06.2018/10.07.2018, delay of 60 days in filing appeal before the Commissioner (Appeals) is also condoned at this end - the matter is remanded back for readjudication by the Commissioner (Appeals). Appeal allowed by way of remand.
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