Excise & Customs : Where last day of filing of appeal being 15-11-2013 (Friday) was holiday and 16th and 17th were also holidays being Saturday and Sunday, appeal filed on 18-11-2013 (Monday) was within prescribed period
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[2014] 51 taxmann.com 40 (Chennai - CESTAT)
CESTAT, CHENNAI BENCH
Sapna Packaging Industries
v.
Commissioner of Central Excise, Chennai*
P.K. DAS, JUDICIAL MEMBER
AND R. PERIASAMI, TECHNICAL MEMBER
FINAL ORDER NOS. 40618-40620/2014
APPEAL NOS. E/S/41506-41508/2014 & E/41236-41238/2014
SEPTEMBER 17, 2014
Section 35, read with section 35A, of the Central Excise Act, 1944, section 9 of the General Clauses Act, 1897, section 4 of the Limitation Act, 1963, section 85 of the Finance Act, 1994 and sections 128 and 128A of the Customs Act, 1962 - Appeals - Condonation of Delay - Commissioner (Appeals) - Assessee received adjudication order on 17-8-2013 and filed appeal before Commissioner (Appeals) on 18-11-2013 - Commissioner (Appeals) dismissed appeal as beyond 60 days plus 30 days, being his permissible period of condonation - Assessee argued that 90 days would expire on 15-11-2013, which was holiday due to Muhurram (Friday) and 16th and 17th were holidays, being Saturday and Sunday; hence, appeal could be filed on 18-11-2013 - HELD : If court is closed on last day of prescribed period, next working day is treated as last date of limitation - In view of 15th, 16th and 17th being holidays, appeal filed on 18-11-2013 was within permissible period of condonation of Commissioner (Appeals) - Matter was remanded back to Commissioner (Appeals) [Paras 5 to 7] [In favour of assessee]
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[2014] 51 taxmann.com 40 (Chennai - CESTAT)
CESTAT, CHENNAI BENCH
Sapna Packaging Industries
v.
Commissioner of Central Excise, Chennai*
P.K. DAS, JUDICIAL MEMBER
AND R. PERIASAMI, TECHNICAL MEMBER
FINAL ORDER NOS. 40618-40620/2014
APPEAL NOS. E/S/41506-41508/2014 & E/41236-41238/2014
SEPTEMBER 17, 2014
Section 35, read with section 35A, of the Central Excise Act, 1944, section 9 of the General Clauses Act, 1897, section 4 of the Limitation Act, 1963, section 85 of the Finance Act, 1994 and sections 128 and 128A of the Customs Act, 1962 - Appeals - Condonation of Delay - Commissioner (Appeals) - Assessee received adjudication order on 17-8-2013 and filed appeal before Commissioner (Appeals) on 18-11-2013 - Commissioner (Appeals) dismissed appeal as beyond 60 days plus 30 days, being his permissible period of condonation - Assessee argued that 90 days would expire on 15-11-2013, which was holiday due to Muhurram (Friday) and 16th and 17th were holidays, being Saturday and Sunday; hence, appeal could be filed on 18-11-2013 - HELD : If court is closed on last day of prescribed period, next working day is treated as last date of limitation - In view of 15th, 16th and 17th being holidays, appeal filed on 18-11-2013 was within permissible period of condonation of Commissioner (Appeals) - Matter was remanded back to Commissioner (Appeals) [Paras 5 to 7] [In favour of assessee]
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