TMI Blog2015 (9) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) in the instant case. The legal and judicial approach requires the statutory authority to adopt the course which farthers the cause of justice and which enables the person intending to file an appeal not only to exercise that right but to actually avail the same. The endeavour, in such matters, should be to give opportunity to avail the right of appeal, which is a statutory right; rather than to shut it. - The Commissioner is directed to reconsider the application moved by the petitioner for condonation of delay in preferring the appeal and decide the same expeditiously in the light of the observations made above. In case the said application finds favour with the Commissioner, the proceedings of the appeal itself will be expedited. - De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month. Thus, the aforequoted provision prescribes the limitation of two months for filing of an appeal. However, the proviso appended to Section 85(3A) of the Act empowers the Commissioner to allow presentation of an appeal within a further period of one month provided the Commissioner is satisfied that the person approaching him to file appeal was prevented by sufficient cause from presenting the appeal within the period of limitation. It was contended by the petitioner before the appellate authority that appeal was filed after 26 days beyond the statutory period of 60 days from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the same. The endeavour, in such matters, should be to give opportunity to avail the right of appeal, which is a statutory right; rather than to shut it. For the reasons aforesaid, the impugned order dated 03.11.2014, passed by the Commissioner (Appeals) Customs, Central Excise Service Tax, Lucknow, as is contained in Annexure No.1 to the writ petition, is hereby quashed. The Commissioner is directed to reconsider the application moved by the petitioner for condonation of delay in preferring the appeal and decide the same expeditiously in the light of the observations made above. In case the said application finds favour with the Commissioner, the proceedings of the appeal itself will be expedited. The petitioner shall not seek un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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