TMI Blog2016 (10) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 next day is not hit by limitation bar? - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner (AR), for respondent ORDER This appeal is filed by the appellant 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 case are that the appellant had received the order of the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 following judgments:- (i) Indian Seamless Steel and Alloys Ltd. Vs. UOI as reported in 2003 (156) ELT 945 (Bom.); (ii) Premier Indus. Oxygen Air Product vs. CCE, Coimbatore as reported in 2004 (174) ELT 243 (Tri.-Chennai); (iii) Ameya Dyechem Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orking day shall be the last date for filing the appeal. In this case also, as the last date of filing the appeal was 15.2.2009 being Sunday, the appeal would have to be filed by 16.2.2009. As the appeal has been filed on 16.2.2009, I hold that the appeal is filed within the period of limitation of 60 days and the delay is condonable. Hence the impugned order holding that the appeal has been filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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