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2013 (11) TMI 622 - CESTAT NEW DELHIAppeal time barred - Condonation of Delay – Delay of 101 days - Waiver of Pre-deposit -Held that:- Commissioner (Appeals) has rejected the appeal of the appellant on the ground of time bar by holding that he has no powers to condone the delay of 101 days – Following Singh Enterprises vs. CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA ] - Prima facie the appeal filed by the assessee before Commissioner (Appeals) was barred by limitation and he has rightly held the same to be so - the applicant directed to deposit the entire duty amount of pre-deposit – upon such submission rest of the duty to be waived till the disposal – stay not granted.
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