TMI Blog2019 (3) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... t the expiry of prescribed period when the Court is closed. As per this Section, the day when the Court is closed has to be excluded and the appeal is allowed to be instituted on the day when the Court re-opens. The section goes on to explain that if during any part of the normal working hours the Court remains closed on a particular day same has also to be excluded. There is no dispute on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority for the adjudication on the merits thereof. - Excise Appeal No. E/53251/2018-E [SM] - FINAL ORDER NO. 50272/2019 - Dated:- 7-2-2019 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Ms. Priyanka Goel, Advocate Present for the Respondent: Ms. Tamanna Alam, D.R. ORDER PER: RACHNA GUPTA Present is an appeal against the Order-in-Appeal No.255 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 90 days. Ld. Advocate impressed upon the case law of Singh Enterprises v/s. CCE, Jamshedpur reported in 2008 (221) ELT 163 (S.C.), and dismissal of appeal is prayed. 3. After hearing both the parties and perusing the record, the relevant dates for the impugned adjudication are that the order under challenge was announced on 30th January, 2018. It was received on 25th March, 2018. There is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to explain that if during any part of the normal working hours the Court remains closed on a particular day same has also to be excluded. There is no dispute on the fact that last days of filing the impugned appeal i.e. 23rd 24th June, 2018 were the days when the office of adjudicating authority below was closed on account of the days being Saturday and Sunday. Those two days, in view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Sapna Packaging Industries vs. CCE, Chennai reported in 2015 (3) TMI 172-CESTAT Chennai wherein it was held that in a case where the appeal has been filed on the day immediately succeeding the holiday Commissioner (Appeals) itself was empowered to exclude the days of holidays. 7. In view of entire above discussion, the order under challenge is hereby set aside. The matter is remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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