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2009 (8) TMI 422 - HC - Central ExciseCondonation of delay- Delay of 479 days in filing the appeal. Taxation manager of the company left the service. factory manager, who was not conversant with the paper works relating to the matter, was misled by a photocopy of receipted Form No. ER-2 and gave a wrong idea to management that appeal had been filed. Appeal could not be filed becaue of inaction of the tax manager of company although he was instructed by superior authority to prefer an appeal. Better justice is always done if a lis is decided upon contested hearing. Members of Tribunal substantially erred in law in not granting the application for condonation of delay. Held that- delay condoned subject to deposit of Rs. 10,000/-
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