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Review of order passed by commissioner-appeals by himself

(Querist) 07 November 2011 This query is : Resolved 
We had filed an appeal to the commissioner of central excise(appeals)against order in original passed by commissioner of central excise. The appeal has been dismissed since there was a delay of 3 days in filing the appeal.
1.Can we file a review application to the same authority?
2. The computatation of 60 days is excluding the intervening holidays?
ajay sethi (Expert) 07 November 2011
did you file a ny appplication for condonation of delay ?

if you had filed an application for condonation of delay the Commr would have condoned the delay .

please clarify .

if your appeal has been dismissed file an appealagainst the impugned order before CESTAT
Shonee Kapoor (Expert) 08 November 2011
The computation is not effected by intervening holidays, Holiday is only excluded the last day of filing appeal is a holiday.

Rest as advised by Ld. Mr. Sethi.

Regards,

Shonee Kapoor
harassed.by.498a@gmail.com


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