TMI Blog2018 (9) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... same as inadvertent mistake. There is no evidence on record as to when the said RTI, as impressed upon was filed. Thus, the reason cited doesn’t appear to be the sufficient justifiable cause. Commissioner (Appeals) has committed no error while dismissing the appeal on the ground of limitation for want of any sufficient cause or explanation thereto. Appeal dismissed - decided against appellant. - Appeal No. C/51856/2018-DB - C/A/52798/2018-CU[DB] - Dated:- 3-8-2018 - Mr. Bijay Kumar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri Avneet Singh, Advocate - for the appellant Shri Rakesh Kumar, AR - for the respondent ORDER Per Rachna Gupta: The present is an appeal against the Order-in-Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal memo. Otherwise also the appeal before Commissioner (Appeals) was filed after a delay of almost two years. The adjudication of Hon ble apex Court in the case of Singh Enterprises Vs. CCE, Jamshedpur - 2008 (221) ELT 163 is impressed upon. With the objection qua adjournment the appeal is rather prayed to be dismissed based on the submissions. 5. While rebutting, it is submitted by ld. Advocate for the appellant that date of communication of order, as apparent from appeal memo in 11.3.2014 which is the date of the O-I-O itself. It is impressed upon that there is no evidence on record about service of the said order by the department to the appellant. The order under challenge is therefore, prayed to be set aside. 6. After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is found in various statutes. It essentially means as adequate or enough. There cannot be any straitjacket formula for accepting or rejecting the explanation furnished for delay caused in taking steps. It was also observed as : 6. At this juncture, it is relevant to take note of Section 35 of the Act which reads as follows : Appeals to 35. Commissioner (Appeals). - Any person aggrieved by any decision or order (1) passed under this Act by a Central Excise Officer, lower in rank than a Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals) [hereafter in this Chapter referred to as the Commissioner (Appeals)] within sixty days from the date of the communication to him of such decision or o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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