Custom, Excise & Service Tax Tribunal
Ms Prem Khalsa Iron And Steel Rolling ... vs Ludhiana on 16 November, 2018
1
E/61038/2018
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
SCO 147-148, SECTOR 17-C, CHANDIGARH-160017
SINGLE MEMBER BENCH
Court-I
Appeal No.E/61038/2018
(Arising out of OIA No.LUD-EXCUS-001-APP-832-17-18
dt.28.3.2018 passed by the CCE (Appeals), Ludhiana)
Date of hearing/Decision:16.11.2018
Prem Khalsa Iron & Steel Rolling Mills Appellant
Vs.
CCE, Ludhiana Respondent
Present for the Appellant: Shri Kamaldeep Singh, Advocate Present for the Respondent: Shri Tarun Kumar, AR Coram: Hon'ble Mr. Ashok Jindal, Member (Judicial) FINAL ORDER NO.63421/2018 PER: ASHOK JINDAL The appellant is in appeal against the impugned order wherein the Commissioner (Appeals) has dismissed the appeal of the appellant as time barred.
2. The facts of the case are that the adjudication order dt.28.2.2013 which has been received by the appellant on 19.3.2013 whereas the appeal was filed by the appellant on 20.5.2015 being Saturday and Sunday. But the Commissioner (Appeals) has dismissed the appeal as time barred. Against the said order, the appellant is before me.
3. Heard the parties.
4. On consideration of the provisions of Section 35(1) of the Central Excise Act, 1944, any person aggrieves by any order is required to file appeal before the Commissioner (Appeals) within 2 E/61038/2018 sixty days from the date of receipt of the order and the Commissioner (Appeals) has power to condone the delay if reason causing delay has been explained satisfactorily by another 30 days. Admittedly, in this case, the last date of filing the appeal before the Commissioner (Appeals) was 18.5.2013 as 18th and 19th were the Saturday and Sunday, therefore, the appeal was filed on 20.05.2013, which is next available date for filing the appeal. In that circumstance, the Commissioner (Appeals) was required to condone the delay in filing the appeal. Moreover as per Section 4 of the Limitation Act, if the last date for filing the appeal is on Saturday, Sunday or holiday then the next working day will be the last date for filing the appeal. The Commissioner (Appeals) has dismissed the appeal as time barred which is against the spirit of law.
5. Considering the fact that as the Commissioner (Appeals) has not passed the order on merits, therefore, the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to pass the order on its merits in accordance with law.
(Dictated and pronounced in the court) (ASHOK JINDAL) MEMBER (JUDICIAL) mk