JUDGMENT :

Shekhar B. Saraf, J.

1. Heard Ms. Riya Soni, learned counsel appearing on behalf of the petitioner and Mr. Parv Agarwal, learned counsel appearing on behalf of the respondents.

2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated September 20, 2023 passed by the appellate authority that is the Commissioner of Central Excise (Appeals), Noida under Section 85 of the Finance Act, 1994 (hereinafter referred to as the ‘Finance Act’).

3. By the aforesaid order, the appellate authority had dismissed the appeal filed by the petitioner on the ground that the same was time barred as it was filed beyond the period of 85 days. In paragraphs 6.1 to 6.7 of the aforesaid order, the appellate authority has clearly pointed out that the petitioner has received the order in original on January 17, 2023 whereas the appeal was filed on June 9, 2023, that is, after a delay of 85 days beyond the limitation prescribed under the Act.

4. Upon a perusal of the memo of appeal filed by the petitioner, it is clear that the order was communicated on January 17, 2023, as admitted by the petitioner itself. The petitioner has exp