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2016 (10) TMI 343 - CESTAT MUMBAI

2016 (10) TMI 343 - CESTAT MUMBAI - TMI - Period of limitation - the appellant had received the order of the adjudicating authority on 17.12.2008 and the appeal was to be filed within 60 days before the Commissioner (Appeals), i.e. on or before 15.2.2009, but the same has been filed on 16.2.2009 - last day of filing appeal i.e. 15.2.2009 being Sunday, the appeal filed on 16.2.2009 - whether the appellant was justified in holding that the last day of filing appeal being Sunday the appeal filed on .....

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filed on 16.2.2009, the appeal is filed within the period of limitation of 60 days and the delay is condonable - matter remanded back to the Commissioner (Appeals) to pass order on merits after giving an opportunity of being heard to the appellant - appeal disposed off. - APPEAL No. E/470/12-Mum - Dated:- 4-8-2016 - Mr. Devender Singh, Member (Technical) Shri R.M. Patkar, Consultant, for appellant Shri Ashutosh Nath, Assistant Commissioner (AR), for respondent ORDER This appeal is filed by the .....

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per Section 35(1) of the Central Excise Act, an appeal before Commissioner (Appeals) has to be filed within 60 days from the date of communication of the order of the adjudicating authority. This period of 60 days can be extended by the Commissioner (Appeals) by 30 days. In this case, the Commissioner (Appeals) has dismissed the appeal on the ground that the appeal has been filed beyond 60 days of the adjudication order. 3. The learned consultant submitted that in this case the appeal has to be .....

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