(PER : HONOURABLE MR.JUSTICE JAYANT PATEL)

1. The Division Bench of this Court has formulated the following questions and has referred the matter to the Larger Bench :

“(1.) Whether the period of limitation provided of 60 days, for filing an appeal under Section 35 of the Central Excise Act, 1944, could be extended only upto 30 days as provided by the proviso or the delay beyond the period of 90 days could also be condoned in filing an appeal?

(2.) Where a statutory remedy or appeal is provided under Section 35 of the Central Excise Act, 1944 and the delay cannot be condoned under Section 35 beyond the period of 90 days, then whether Writ Petition under Article 226 of the Constitution of India would lie for the purpose of condoning the delay in filing the appeal?

(3.) When if the statutory remedy or appeal under Section 35 is barred by the law of limitation whether in a Writ Petition under Article 226 of the Constitution of India, the order passed by the original adjudicating authority could be challenged on merits?

2. As such, the background of the matters are that the petitioner of SCA No.18542/14 had preferred appeal before the Customs, Central Excise & Service Tax Appella