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2011 (6) TMI 89 - CESTAT, AHMEDABADCondonation of delay - Refund claim - Exemption notification No. 107/2007-Cus dated 14.09.2007 - Commissioner (Appeal) dismissed the appeal on the ground that the claim was not filed within 60 days and also beyond the limit of condonation of delay - Held that: the legislature intended the appellate authority to entertain the appeal by condoning delay only up to 30 days after the expiry of 60 days which is the normal period for preferring appeal - Therefore, there is complete exclusion of Section 5 of the Limitation Act - The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period - Decided against of assessee.
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