2002 (5) TMI 2

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..... missioner (Appeals) has held the appeal before him to be barred by limitation. He had noted that as a result of the amendment to Section 35 of the Central Excise Act, with effect from 11-5-2001 by the Finance Act, 2001, time-limit for filing the appeal before the Commissioner (Appeals) has been reduced to sixty days from the earlier period of ninety days. The appeal had been filed before him 27 da .....

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..... he contention of the Counsel for the appellant appears to be correct. The appeal was filed in terms of this specific provision contained in Section 85 of the Finance Act, 1994. It was therefore incorrect to apply the provisions of Section 35 of the Central Excise Act. The appeal had therefore been filed within time before the Commissioner (Appeals). 6. The appeal is accordingly allowed, and the i .....

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