TMI Blog2019 (1) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... as hit by the period of limitation. Section 35B (b) empowers the Appellate Tribunal to entertain appeal against an order passed by the Commissioner (Appeals) under Section 35A and in view of Sub-Section 4 to Section 35A, such order of the Commissioner (Appeals), at the time of disposal of appeal before him, shall state the points for determination, the decision thereon and the reasons for such decisions. Admittedly, there was delay in filing appeal by the appellant at the Commissioner (Appeals) end and the delay being 60 days he is not empowered by the statute to condone the delay. In view of the decision of this Tribunal in Yapp India Automotive decision dated 21.06.2018/10.07.2018, delay of 60 days in filing appeal before the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al by the Commissioner (Appeals). He prayed for lenient consideration of the delay Condonation petition so as to ensure justice to the appellant. 4. Learned AR for the department objected the petition but conceded to the point raised by the appellant that Commissioner (Appeals) also had not heard the appeal on merit as there was delay of filing of appeal for over 60 days which were beyond his condonable period as prescribed under the Excise Act. 5. Heard from both sides and perused the case records as well as the annexed document which indicated that there was strike and unrest in the factory and jurisdiction police station namely Dahanu and Dy. Commissioner of Labour, Boisar were intimated by the appellant regarding such unrest. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration may arise, and such a case deserves a liberal approach. The Hon ble Supreme Court also observed that in exercise of discretion on the facts of each case, keeping in mind that in construing the expression sufficient cause , the principle of advancing substantial justice is of prime importance. 9. I therefore condone the delay and admit the appeal for hearing. Section 35C empowers this Tribunal to confirm, modify or annul the decision of the order appeal against, which indicates that the merit of the decision is to be assessed by the Appellate Tribunal. In the instant case, as found from the order of the Commissioner (Appeals), no merit concerning tax liability of the appellant has been discussed and the appeal filed by him w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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