- (1.) THE issues involved in both the writ -petitions are intrinsically connected though emerged from different set of facts and, therefore, a common judgment is delivered to avoid prolixity of repetitions.
(2.) THE common point which evolves in both the appeals are whether the appellate authority under the Central Excise Act, 1944 (hereinafter referred to as the said Act) is empowered to condone the delay beyond the maximum period provided in the statute and the writ petition is maintainable challenging an order -in -original which merged with the order of appellate authority upon rejection of application for condonation of delay.
(3.) BEFORE proceeding to deal with the aforesaid point, it would be apposite to quote Section 35 of the Central Excise Act, 1944 which runs as follows: - - "SECTION 35. Appeals to Commissioner (Appeals). - -(1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals) hereafter in this Chapter referred to as the Commissioner (Appeals) within sixty days from the date of the communication to him of such decision or order" provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days." Sub -section (1) thereof clearly provides that any person aggrieved by the decision or the order passed by the Central Excise Officer may appeal to the Commissioner of Central Excise (Appeals) within 60 days from the date of the communication of the said order. The proviso inserted thereto gives discretion to the said appellate authority to condone the delay beyond the normal period of limitation upto further period of 30 days. The maximum period, which could be ascertained from the aforesaid provision, is 90 days from the date of communication of this order.;