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2013 (12) TMI 463 - CESTAT KOLKATACondonation of delay - Maintainability of application in terms of Section 129DD read with Section 129A(1) of Customs Act, 1962 - Held that:- applicants have filed a revision application before Joint Secretary, Govt. of India, Ministry of Finance, within the time-limit of three months prescribed under Section 129DD(1) of Customs Act, 1962 - The reference application may be filed within four weeks from date of order and if it so filed, the period between this date and date of filing shall not be taken into consideration in computing the period of limitation for filing an application under Section 35G - Following decision of Steel Authority of India Ltd. v. Collector of Central Excise [1995 (8) TMI 69 - SUPREME COURT OF INDIA] - Delay condoned.
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