Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 683 - AT - Central ExciseRestoration of appeal - condonation of delay - Held that: - Once it is clear that the Tribunal could not have dismissed the appeal for want of clearance from COD, in our consideration opinion, mere delay on the part of the applicants in approaching the Tribunal, cannot be a ground to reject the application. Once it is shown that the original order of dismissal of the appeal itself was absolutely bad in law and this aspect having brought to the notice of the Tribunal, it will be the duty of the Tribunal to recall such order and avoid injustice to the aggrieved party. Viewed from this angle, therefore, delay in filing the application cannot be a justification for dismissal of the appeal - appeal restored.
|