TMI Blog2019 (4) TMI 1592X X X X Extracts X X X X X X X X Extracts X X X X ..... condoned. The Supreme Court in SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [ 2007 (12) TMI 11 - SUPREME COURT OF INDIA] examined the provisions of Section 35(1) of the Act and held that the first proviso to Section 35 (1) makes the position very clear that if the appeal is not preferred within 60 days from the date of communication of the order, then the delay can be condoned if the Appeal is presented within a period of further 30 days only - In the present case admittedly, the appeal that was filed before the Commissioner (Appeals) was not only filed beyond 60 days from the communication of the order, but even beyond the extended period of 30 days and therefore, the Commissioner (Appeals) committed no illegality in rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by an officer of lower rank than the Principal Commissioner of Central Excise, may appeal to the Commissioner, Central Excise (Appeals) within 60 days from the date of communication of such a decision or order. The provisio, however, stipulates that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, allow it to be presented within a further period of 30 days. 4. In this case the appeal was filed not only beyond the initial period of 60 days, but even beyond the extended period of 30 days from the date of communication of the order on 3 December, 2017. It is for this reason that the Commissioner (Appeals), a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 order: Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. 9. On a plain reading of the aforesaid provision, it is clear that any person aggrieved by an order passed by Central Excise officer lower in rank than a Principal Commissioner may appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to condone the delay beyond the permissible period provided under the Statute. The period upto which the prayer for condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the Indian Limitation Act, 1963 (in short the Limitation Act ) can be availed for condonation of delay. The first proviso to Section 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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