- (1.) Since both these appeals involves common question regarding applicability of Sec.5 & Sec.29(2) of of the Limitation Act, the matters are analogously heard and are decided by this present order.
(2.) Earlier when the matter came up before us on 10.4.2013, after hearing counsel for appellant, we framed the substantial question of law for considration that "Whether Sec.5 and Sec.29(2) of the Limitation Act would apply to appeal under Sec. 35 of the Central Excise Act, 1944" and notices were issued to the respondent to address on the legal question which emerges for consideration.
(3.) Ordinarily, after the order of admission there was no occasion for the registry to list the matter but as there is stay application filed along with appeals, the matter came up before us at orders stage.;