TMI Blog2024 (2) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant, it approached the High Court under the W.P. 5452/2018. However, the High Court while permitting the appellant to withdraw the said writ petition by its order dated 12.03.2018 also reserved liberty to the appellant herein to seek alternative statutory remedy available in law. Therefore, the period during which the matter was pending before the High Court, i.e. from 05.03.2018 to 12.03.2018 ought to be excluded since the High Court specifically granted liberty to the appellant herein to file the appeal before the Appellate Commissioner. The appellant filed the appeal on 11.04.2018. If the period during which the matter was pending before the High Court, i.e. 05.03.2018 to 12.03.2018, is excluded then the appellant would have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts are that by an order dated 28.12.2017 the Assistant Commissioner, C.G.S.T. and Central Excise Division, Jabalpur No.1 rejected the claims for refund to an extent of Rs.3,83,67,782/- (Rupees Three Crores, Eighty Three lakhs, Sixty Seven Thousand, Seven Hundred Eighty Two only) for the period 20.01.1978 to 07.01.1991. The said order was initially assailed by the appellant in W.P. No. 5452/2018 before the High Court. However, the said writ petition was withdrawn with liberty to file an appeal before the concerned Appellate Authority vide order dated 12.03.2018. Thereafter, the appellant preferred an appeal being Appeal No.752-ST/2018 before the Commissioner (Appeals) which was dismissed by order dated 13.04.2018 on the ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aforesaid period of two months may condone the delay and allow the appeal to be presented within a further period of one month. That in the instant case, the order of the Adjudicating Authority was passed on 28.12.2017 but the order was received by the Appellate Authority only on 08.01.2018. That as against the said order, the appellant preferred W.P. No.5452/2018 and thereafter on the withdrawal of the said writ petition with liberty to avail of the appellate remedy, the appeal was filed on 11.04.2018. The Appellate Commissioner ought to have condoned the delay in filing the appeal, having regard to the liberty granted by the High Court in W.P. No.5452/2018 and also having regard to the proviso to sub-section 3A of Section 85 of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f limitation prescribed under sub-section 3A of Section 85 of the Finance Act, 1994. However, for reasons best known to the appellant, it approached the High Court under the W.P. 5452/2018. However, the High Court while permitting the appellant to withdraw the said writ petition by its order dated 12.03.2018 also reserved liberty to the appellant herein to seek alternative statutory remedy available in law. Therefore, the period during which the matter was pending before the High Court, i.e. from 05.03.2018 to 12.03.2018 ought to be excluded since the High Court specifically granted liberty to the appellant herein to file the appeal before the Appellate Commissioner. Consequently, the appellant filed the appeal on 11.04.2018. If the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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