TMI Blog2018 (2) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... has been prescribed under Section 35B of Central Excise Act, 1944 wherein the assessee is required to file the appeal against the adjudication order within 60 days of its communication and the said period can be further extended by 30 days if the reasons for causing delay is explained satisfactorily - Admittedly, the appeals have been filed by the appellants beyond the period of condonable delay b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls as time barred, in terms of Section 35B of Central Excise Act, 1944 wherein the assessees are required to file appeals against the adjudication order before the ld. Commissioner (Appeals) within 60days on the communication of the adjudication order and the delay can be further condoned for 30 days if the reasons for causing delay is explained satisfactorily. Thereafter, ld. Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said order was received and the appeal challenging the said order is to be filed before the Statutory Authority. (ii) The respondent failed to take cognizance of the fact that they had a good case on merit. The appellant could not gain anything by filing the appeal beyond limitation and the respondent are not put to loss if the delay is condoned by the appellate authority. The Hon ble Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has simply-citer taken a general ground that the Commissioner (Appeals) was required to consider the merits of the case and appeals were not required to be dismissed merely on limitation. 5. I find that the time limit for filing the appeal before the ld. Commissioner (Appeals) has been prescribed under Section 35B of Central Excise Act, 1944 wherein the assessee is required to file the appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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