AARTI TECHNOPACKS Vs. COMMISSIONER OF CENTRAL EXCISE, HYDERABAD

JUDGEMENT

(1.) ALL the three stay applications and appeals raises common question of law and facts. Hence they are taken up together for disposal as per law. In all these three appeals, the appellant had filed the appeal before the Commissioner (Appeals) with a delay of two days. The Commissioner has power to condone the delay up to 30 days. However he has not applied his mind nor exercised his discretion to condone the delay of two days in filing the appeal. He has dismissed the appeal on the ground of delay of two days in filing the appeal. The appeal was filed on Monday and the preceding two days were public holidays the Commissioner has failed to condone the delay. Further more the appellants rely on the Apex Court judgment rendered in the case of Collector Land Acquisition Anantnag v. Katiji & Others [1987 (28) E.L.T. 185 (S.C.)], wherein the Apex Court has deprecated the practice of the Authorities in dismissing the appeal on delay of one or two days. Heard both sides. We find that the Commissioner was totally unjustified in dismissing the appeal on delay of two days. This delay also does not arise as the appeals have been filed on Monday and the preceding two days were holidays. In terms of Section 10 of General Clauses Act, the Saturday and Sunday are required to be excluded for the purpose of computing the delay in filing the appeal. There was no delay and even if there was a delay it was condonable. Orders passed by the Commissioner are not legal and proper. The Commissioners orders are set aside and all the three appeals are remanded to the Commissioner to decide the cases on merit after granting an opportunity of hearing to the appeals. Matter shall be disposed of within three months from the receipt of this order.