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2012 (9) TMI 890 - HC - Central ExciseCondonation of delay - inordinate delay of 1066 days - Tribunal condoned delay - Held that:- The chronology of events leading to the delay may succinctly be set out. On 26-7-2004 the assessee approached the Settlement Commissioner (even before final order was passed by the Commissioner on 30-7-2004). The Settlement Commissioner admitted the application of the assessee on 31-5-2005. Against the order dated 31-5-2005, the Revenue filed a writ petition before the Delhi High Court, which was dismissed in limini. Undaunted the Revenue carried the matter to the Supreme Court by way of a Special Leave Petition which also ended in dismissal on 10-7-2006. By the order dated 17-1-2007 the Settlement Commissioner rejected the assessee’s application for settlement. It is not clear from the record as to when the order of the Settlement Commissioner dated 17-1-2007 rejecting the assessee’s application for settlement, was communicated to the assessee. Be that as it may, in the aforesaid circumstances the CESTAT was correct to exercise its discretion in condoning the delay. Decided against Revenue.
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