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2014 (3) TMI 598 - CESTAT NEW DELHIWaiver of pre deposit - Condonation of delay - Held that:- appellant’s factory was lying closed during the relevant period and a photo copy was procured by them subsequently. As such, the date of receipt of the photocopy of the order is relevant for the purpose of counting the period of limitation for filing the appeal. As per the Revenue, the impugned order of original adjudicating authority was sent to the appellant by registered post. However, it is not their case that it was sent by registered AD. As such by extending the benefit of doubt to the appellant, the delay in filing the appeal, if any is not actual delay in as much as the limitation period has to be considered from the date of receipt of the order. We accordingly, after condoning the delay in filing appeal before the Commissioner (Appeals), dispense with the condition of pre-deposit, set aside the impugned order and remand the matter to the Commissioner (Appeals) for decision on merits - Decided in favour of assessee.
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