Ram Mohan Reddy, J.— The challenge in this petition is the legality and validity of the order dt. 21-8-2009 dismissing Appeal No. Excise/295/09 in E/Stay/207/09 of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, FKCCI, WTC Building, Bangalore, and confirming the order dated 11-3-2009 of the Commissioner of appeals dismissing Appeal No. 74/2008, filed after 104 days of receipt of the order impugned since Section 35(I) of the Central Excise Act, 1944 empowers the Appellate Authority to condone the delay of 30 days beyond the normal period of 60 days in filing the appeal, having regard to the law laid down by a larger Bench of the Apex Court in the case of Commissioner of Customs and Central Excise Vs. Hongo India (P) Ltd. and Another, (2009) 315 ITR 449 SC .

2. The observations of the Larger Bench of the Apex Court in The Commissioner of Sales Tax, U.P., Lucknow Vs. Parson Tools and Plants, Kanpur, AIR 1975 SC 1039 , in the circumstances is apposite:

If the legislature wilfully omits to incorporate something of an analogous law in a subsequent statute, or even if there is a casus omissus in a statute, the language of which is otherwise plain and unambigu