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2015 (9) TMI 1543 - CESTAT NEW DELHITime limitation - dismissal of appeal on the ground that the same was filed beyond the statutory time limit including the condonable period prescribed in the Central Excise statute - Held that: - the appellant was diligently perusing its remedy for resolving the dispute, the appellant was not guilty of negligence or lapse or inaction for delaying the process in filing the appeal before the ld. Commissioner (Appeals) within the stipulated time limit prescribed in the statute. Thus, the case of the appellant should be governed u/s 14 of the Limitation Act, 1963. Therefore, the time exhausted in perusing the matter with the adjudicating authority should be excluded for the purpose of computation of the limitation period provided in the statute for filing the appeal before the ld. Commissioner (Appeals) - since the appeal was filed by the appellant before the ld. Commissioner (Appeals) on 03.01.2011, upon receipt of the communication from the adjudicating authority on 28.12.2010, filing of the appeal is not barred by limitation of time - matter remanded back to the ld. Commissioner (Appeals) for deciding the appeal on merits - appeal allowed by way of remand.
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