Case Law Details

Case Name : Sapna Packaging Industries Vs. Commissioner of Central Excise
Appeal Number : [(2014) 51 taxmann.com 40 (Chennai - CESTAT)]
Date of Judgement/Order :
Related Assessment Year :

Sapna Packaging Industries (the Appellant) received an Order-In-Original on August 17, 2013 and preferred an appeal against the said order before the Ld. Commissioner (Appeals) on November 18, 2013.The Ld. Commissioner (Appeals) rejected the appeal on the ground of being time barred under Section 35(1) of the Central Excise Act, 1944 (the Excise Act) as the appeal was filed beyond 60 days plus 30 days, being his permissible period of condonation.

Being aggrieved the Appellant preferred an appeal before the Hon’ble CESTAT, Chennai and argued that 90 days expired on November 15, 2013, which was holiday due to Muhurram (Friday) and 16th and 17thwere holidays, being Saturday and Sunday.Hence, appeal could be filed on November 18, 2013.

The Hon’ble CESTAT, Chennaiafter discussing Section 9 of the General Clause Act, 1897 read with Section 4 of the Limitation Act, 1963 and relying upon the finding of the Hon’ble CESTAT, Bangalore in the case of Aarti TechnopacksVs. CCE[2008 (225) ELT 501 (Tri.-Bang.)] held that if court is closed on last day of prescribed period, next working day is to be treated as last date of limitation. Thus, in view of 15th, 16thand 17thNovember being holidays, appeal filed on November 18, 2013 was within permissible period of condonation of Commissioner (Appeals).

The Hon’ble Tribunal accordingly remanded the matter back to the Commissioner (Appeals) to decide application of the condonation of delay in filing the appeals on merit in accordance with law.

(Bimal Jain, FCA, FCS, LLB, B.Com (Hons), Mobile: +91 9810604563, Email: bimaljain@hotmail.com)

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0 responses to “If Court is closed on last day of prescribed period, next working day is to be treated as last date of limitation for filing an appeal”

  1. adv. dr.g.balakrishnan says:

    i do not understand how ignorant are great commissioners appointed by government of India?

    this rule is there since the general clauses Act came into being in British Raj too.

    All courts accept the way as your article talks about since long.

    sorry government of india, the ministry of finance need to take out circular on all their departments where there is some internal appeals provision.

    Else tax payers would be subjected to unnatural troubles created by departments.

    i do not very much appreciate the ignorance of these great public servant worthies.Are they public servants or the citizens are their servants,Parliament should clarify sooner the better..!

    dear finance minister move a bill in Lok sabha if you are still doubtful!

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