Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2008 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 430 - HC - Central ExciseWhether the appeal filed by the Department can be dismissed by the Tribunal without going into the merits of the case? Whether the Commissioner can review its earlier decision accepting the order-in-appeal for not filing appeal before learned CESTAT in terms of section 35B (2) of the Central Excise Act, 1944? Held that:- Once the Jurisdictional Commissioner of Central Excise has accepted the order in appeal and decided not to file an appeal against the same, subsequently he cannot review its order by changing his mind without giving any valid reasons. In the present case, the appellant has not placed on record any reason for which the Jurisdictional Commissioner wants to review its order and wants to file appeal. Merely because after the expiry of the period of limitation he has changed his mind, itself is no ground to condone the delay in filing the appeal. Such ground, in our opinion, is not sufficient for condoning the delay. Thus, in these facts and circumstances, we are of the opinion that in the present case no substantial question of law is arising from the order of the CESTAT. Appeal dismissed.
|