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Delta Shoes Private Ltd. Versus Commissioner of Central Excise Chennai-III

Condonation of delay - Delay of 29 days - Held that:- LAA dismissed appeal on limitation by applying the provisions of new Section 35 of the Central Excise Act where the period is reduced from 3 months to 60 days. As per pre-amended provisions of Section 35 (30 of Central Excise Act appeal shall be presented within 3 months from the date of receipt of order and Commissioner (Appeals) may if he is satisfied allow further period of 3 months. In the present case, appellant filed appeal on 12.10.201 .....

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/2014 & ST/40711/2014 - Final Order No.40618/2015 - Dated:- 8-6-2015 - Shri R. Periasami, Technical Member and Shri P.K. Choudhary, Judicial Member, JJ For the Petitioner : Shri A. Raghunathan Consultant For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER Per R. Periasami Since the issue lies on a narrow compass, after dispensing with the requirement of predeposit, the main appeal is taken up for hearing and disposal. 2. The short issue involved in this appeal is that Commissioner (Appeal .....

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lants are allowed to file appeal before Commissioner (Appeals) within 3 months initially and further extended period of 3 months subject to satisfaction of Commissioner (Appeals). He submits in this case, Commissioner (Appeals) has wrongly dismissed the appeal by taking the newly amended provisions of Section 35 of the Central Excise Act where the time limit was reduced to 60 days and extended to another 30 days. He also submits that as per the Explanation, they are eligible under old provision .....

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