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TMI Blog2017 (6) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... vocates for the petitioner Mr. H.M. Bhatia, Advocate for the respondent ORDER Hon'ble Sudhanshu Dhulia, J. ( Oral ) Petitioner has filed the present writ petition challenging the order dated 18.02.2016 passed of Commissioner (Appeals), Central Excise Appeals-1, Meerut, which had dismissed petitioner's appeal on the grounds of limitation. 2. The petitioner before this Court was an assessee und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appeals-I, Meerut, admittedly beyond the limitation period. It is an admitted fact that the period of filing an appeal is two months from the date of the order and there was a delay of 103 days. 3. For our purposes, Section 85 (3-A) of the Finance Act would be relevant, which reads as under:- "Section 85. Appeals to the Commissioner of Central Excise (Appeals).- 1..... 2.... 3.... (3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter, counter affidavit has been filed by the respondent. Learned counsel for the petitioner states that he does not want to file rejoinder affidavit in the matter. 7. Heard the learned counsel for the parties. 8. The petitioner is a creature of a statute and is bound to provide security to Government Institutions. Petitioner has also relied upon various decisions of different Tribunals where t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances of the case, this Court is of a considered view that the delay was bonafide. Considering the nature of the case, the interest of justice would demand that an adjudication be done on merits, the writ petition is allowed. Order dated 18.02.2016 is hereby set aside. The matter is remanded back to the concerned authority, to consider the matter afresh and decide the same on its merit. X X X X Extracts X X X X X X X X Extracts X X X X
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