TMI Blog2002 (12) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... oted below :- "SECTION 128 - Appeals to Commissioner (Appeals). - (1) Any person aggrieved by any decision or order passed under this Act by an officer of Customs lower in rank than a Commissioner of Customs may appeal to 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." 3. The above would show that an appeal has to be filed before the Commissioner (Appeals) within 60 days from the date of communication of the original or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Central Excise Officer, lower in rank than a Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals) [hereinafter 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. (2) Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner." 5. On the other hand, the learned DR pointed out that a Division Bench of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G. After referring to several decisions of the Supreme Court, High Court and the Tribunal including a Larger Bench decision in CCE Meerut v. Lalchand Anand Others, 1986 (23) E.L.T. 530, the Tribunal took the view that since the legislature in a special statute prescribes certain period of limitation for filing the application and has also provided in clear terms that such period can be extended on sufficient cause being shown only upto a specified time limit and no further, the Tribunal will not get the jurisdiction to extend the time for a longer period than provided under the proviso by taking recourse to the provisions of the Limitation Act, 1963. 7. The Apex Court has taken the view in the Commissioner of Sales Tax, Uttar Pradesh, L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o all civil proceedings and some special criminal proceedings which can be taken in a Court of law unless the application thereof has been excluded by any enactment the extent of such application is governed by Section 29(2) of the Limitation Act. But the Limitation Act cannot apply to proceedings like election petition inasmuch as Representation of the People Act is a complete and self-contained code which does not admit of the introduction of the principles or the provisions of law contained in the Limitation Act. 8. We find that the view taken by the Division Bench of the Andhra Pradesh High Court in Shanti Alloys Pvt. Ltd. v. CCE, Hyderabad is in consonance with the principles laid down by the Supreme Court in the above mentioned deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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