2025 (5) TMI 937

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....ER (JUDICIAL) Present for the Appellant: Shri Rahul Lakhwani, Chartered Accountant Present for the Respondent: Shri V.J. Saharan, Authorized Representative ORDER The point to be determined by this Court is about limitation. The issue is regarding initiation of limitation before Commissioner (Appeals) and also up to which period it can be extended. Both sides were afforded an opportunity to bri....

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....Amman Steels (P) Ltd. Vs. Commissioner of Central Excise - 2004 (2) ELT 197; (iv) Skoda Volkswogen India Pvt. Ltd. Vs. CCE WP No. (ST) No. 5497 of 2020; (v) Paper Machine Wire Inds. Vs. Collector of Central Excise, Aurangabad - 1998 (99) ELT 106 (Tribunal) 2. Learned Authorized Representative, on the other hand, seeks to rely upon the case laws: (i) Cherish India Exports Vs. the Assistant C....

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....t. Para 40 and para 41 are reproduced below: "40 Thus upon thorough consideration of the matter, we hold that dispatch of the appeal by the petitioner on 02.12.2019 was within the extended period of limitation of one month and, therefore, without considering the prayer for condonation of delay of the petitioner, respondent No.1 ought not to have rejected the appeal as being time barred by taking....