Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 891 - MADRAS HIGH COURTCondonation of delay - Delay of 190 days in filing of appeal - Held that:- As the lower appellate authority refused to condone the delay, the matter was carried on to the Customs, Excise and Service Tax Appellate Tribunal, which confirmed the order of the lower appellate authority. Whether the delay has been properly explained or not and notice has been served on the appellant or not is a question of fact, which had been concurrently held against the appellant by both the lower appellate authority and the CESTAT and in that context, we do not find any substantial question of law involved in this appeal. - Condonation denied.
|