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PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
CX - Last date of filing appeal being Sunday, appeal filed on next day, Monday, cannot be said to have been delayed but filed in time in view of s.10 of General Clauses Act, 1897: CESTAT

By TIOL News Service

MUMBAI, SEPT 29, 2016: THE Commissioner (Appeals) dismissed the appeal holding that the appellant has not filed any condonation of delay application and the appeal has been filed beyond the period of limitation.

The facts are that the appellant had received the order of the adjudicating authority on 17.12.2008 and the appeal was to be filed within 60 days before the Commissioner (Appeals), i.e. on or before 15.2.2009, but the same has been filed on 16.2.2009.

As per Section 35(1) of the CEA, 1944 an appeal before Commissioner (Appeals) has to be filed within 60 days from the date of communication of the order of the adjudicating authority. This period of 60 days can be extended by the Commissioner (Appeals) by 30 days. In this case, the Commissioner (Appeals) has dismissed the appeal on the ground that the appeal has been filed beyond 60 days of the adjudication order and on the added ground that no application for condonation of delay was filed.

The appellant submitted that although the appeal was to be filed on or before 15.02.2009, the said day was a Sunday and, therefore, the appeal filed on the next working day viz. on 16.02.2009 could not be said to have been delayed.

The appellant relied on the decisions in Indian Seamless Steel and Alloys Ltd. - 2003-TIOL-06-HC-MUM-CX; AmeyaDyechem Pvt. Ltd. - 2010-TIOL-1228-CESTAT-MUM whereas the AR while relying on the apex court decision in Raja Mechanical Co. (P) Ltd. - 2012-TIOL-36-SC-CX stressed on the fact that no application for condonation of delay was filed and, therefore, the appeal was rightly dismissed

The CESTAT observed -

"5. …, I find that the statutory period for the appeal as per Section 35(1) ibid expires on 15.2.2009, which was a Sunday. Section 10 of the General Clauses Act, 1897 deals with the situation where the last date of filing the appeal is being Sunday, then the next working day shall be the last date for filing the appeal. In this case also, as the last date of filing the appeal was 15.2.2009 being Sunday, the appeal would have to be filed by 16.2.2009. As the appeal has been filed on 16.2.2009, I hold that the appeal is filed within the period of limitation of 60 days and the delay is condonable. Hence the impugned order holding that the appeal has been filed beyond the period of limitation is set aside and the matter is remanded back to the Commissioner (Appeals) to pass order on merits after giving an opportunity of being heard to the appellant."

The matter was remanded.

(See 2016-TIOL-2572-CESTAT-MUM)


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