TMI Blog2001 (1) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... or declaration was untenable. 2.The facts lie in a narrow compass. An order was passed by the adjudicating authority on 21-10-1995. The petitioner assailed the said order before the Commissioner (Appeals) on 22-12-98. After filing of this appeal the petitioner filed an application for declaration vide declaration No. 118 of 1998 under Kar Vivad Samadhan Scheme, 1998 (hereinafter referred to as 'the Scheme'). It is averred in the writ petition that the order passed by the Commissioner vide Annexure P.1 is unsustainable inasmuch as the petitioner's appeal was within the time stipulated under the statute and hence it was a valid appeal and during the pendency of the valid appeal the benefits of the Scheme are to be made available. 3.A retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 35(1) which is relevant for the present purpose reads as under : "35.Appeal to Commissioner (Appeals). - (1) Any person aggrieved by any decision or order passed under this Act by 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 three months from the date of the communication to him of such decision 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 three months, allow it to be presented within a further period of three months." Submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given should be excluded. He has fairly conceded that the said judgment was delivered in connection with the provisions of M.P. Industrial Relations Act but the law laid down therein would be squarely applicable to the present case. It is not disputed at the Bar that the appeal is still pending before the Commissioner (Appeals) and he has not applied his mind with regard to the fact whether there has been delay in presentation of appeal. 8.Mrs. I. Nair, learned Counsel for the respondent fairly stated that if there is no delay in preferring the appeal the petitioner shall be entitled to the benefit of the scheme in the light of the law laid down in the case of Sheth Enterprises (P) Ltd. and Another v. Commissioner of Customs and Another ..... X X X X Extracts X X X X X X X X Extracts X X X X
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