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24 Aug 2015

Date of Service of Order to be excluded while calculating time-limit to file Appeal"

In the recent decision of Hon’ble Allahabad High Court in the matter of Rotomac Global (P.) Ltd. v. Commissioner, Central Excise, Kanpur (2015) 60 taxmann 181 (Allahabad), the High Court analysed the provisions of Clause (3A) of Section 85 of the Finance Act, 1994 read with Section 35O of the Central Excise Act, 1944 and held that Section 35O of the CEA provides the proceedings for computing the period of limitation prescribed for an appeal and stipulates that the day on which the order was served has to be excluded.

Brief fact of the case is that the Order-in-Original was served upon an employee of the Appellant on 26 June 2013 and the Appellant received the Order on 28 June 2013. The Appellant, being aggrieved, filed an Appeal on 26 August 2013 but was dismissed by the Appellate authority being barred by limitation.

The High Court held that while counting 60 days, 26 June 2013 has to be excluded while counting the period of limitation. Therefore, the appeal was filed within 60 days