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2020 (3) TMI 738 - AT - Central ExciseMaintainability of appeal - time limitation - exclusion of the time consumed by the appellant for pursuing the remedy before the adjudicating authority is required to be reduced in terms of Section 14 of Limitation Act, 1963 - whether the appeal filed by the appellant before him on 11.01.2018 is barred by limitation or not, in which the appellant has challenged the order dt. 17.01.2017? - HELD THAT:- Admittedly, the time consumed by the appellant till 22.06.2017 is required to be excluded in terms of Section 14 of Limitation Act, 1963, but thereafter the appellant did not file the appeal before the learned Commissioner (Appeals) within time and the learned Commissioner (Appeals) has no power to extend the period of limitation in terms of Section 35A of the Central Excise Act, 1944 - Admittedly, the appellant did not follow the advice given by the adjudicating authority vide letter dt. 22.06.2017. The appeal filed by the appellant before the learned Commissioner (Appeals) is barred by limitation - Appeal dismissed.
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