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Glenmark Generics Ltd. Versus Commissioner of Central Excise & Service Tax (LTU) , Mumbai

2016 (10) TMI 343 - CESTAT MUMBAI

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. .....

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Held that: - the statutory period for the appeal as per Section 35(1) ibid expires on 15.2.2009, which was a Sunday. Section 10 of the General Clauses Act, 1897 deals with the situation where the last date of filing the appeal is being Sunday, then t .....

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ithin 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/470/1 .....

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ellant against the order of the Commissioner (Appeals) whereby he dismissed the appeal holding that the appellant has not filed any condonation of delay application and the appeal has been filed beyond the period of limitation. 2. The facts of the ca .....

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r 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 (A .....

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led within 60 days i.e. on 15.2.2009. As 15.2.2009 was Sunday, the appeal was therefore filed on 16.2.2009 which is within 60 days of the last date of filing of the appeal and therefore there was no delay. The learned consultant also relied upon the .....

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vt. Ltd. Vs. CC, Mumbai as reported in 2010 (259) ELT 113 (Tri.-Mumbai). 4. The learned AR submitted that this is a case where the appeal has been dismissed being time-barred by the Commissioner (Appeals) holding that there is a delay of one day and .....

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On careful examination of the case, I find that the statutory period for the appeal as per Section 35(1) ibid expires on 15.2.2009, which was a Sunday. Section 10 of the General Clauses Act, 1897 deals with the situation where the last date of filin .....

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