2026-VIL-1826-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Rejection of appeal by Commissioner (Appeals) on the ground of limitation under Section 35(1) of Central Excise Act, 1944 - Computation of limitation where Appellant pursued its grievance with the original authority - The original authority sanctioned the rebate and allowed re-credit in the CENVAT account, after which the Appellant sought cash refund owing to implementation of the GST Act and the Department advised it to file an appeal if aggrieved - The Appellant filed the appeal within the stipulated period from the Joint Commissioner's letter directing it to prefer an appeal - The Commissioner (Appeals) rejected the appeal as barred by limitation, counting from receipt of the adjudication order and relying on a Supreme Court decision where no sufficient cause was shown for a long delay - Whether the appeal was barred by limitation and whether its rejection on that ground is sustainable - HELD - The Joint Commissioner informed the Appellant that it may prefer an appeal under Section 142(6) of the GST Act, 2017 read with Section 35, and the appeal filed within the stipulated time from such letter is not delayed. Following the coordinate Bench decision on an identical issue, the Appellant was diligently pursuing its remedy and was not guilty of negligence, lapse or inaction, so that the time spent in pursuing the matter with the adjudicating authority is excluded under Section 14 of the Limitation Act, 1963. The Supreme Court decision relied upon is distinguishable as no sufficient cause was shown there for the long delay - The rejection of the appeal on limitation cannot be sustained, and since the merits were not examined, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) for a reasoned and speaking order on merits after affording the Appellant a reasonable opportunity of personal hearing, and the appeal is allowed by way of remand
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