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2018 (4) TMI 1475 - CESTAT NEW DELHICondonation of delay in filing appeal - appellant submits that the then Council was under the impression that the appeal before the Commissioner can be filed within a period of 90 days - Held that: - Hon’ble Supreme Court in the case of Singh Enterprises V/s CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] observed that 60 days is the time to file the appeal and the Commissioner (Appeals) has the power to condone the delay up to the further period of 30 days on sufficient cause being shown - In the instant case, the Commissioner (Appeals) has not exercised this power though the sufficient cause for delay was shown by the appellant. The assessee should not suffer for the wrong advice /presumption of the council. Matter remanded to the Commissioner (Appeal) to decide the issue on merit without raising the issue of limitation.
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