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2012 (1) TMI 182 - HC - Central ExciseCondonation of delay - delay of three months and five days in preferring the appeal - dispute is relating to the valuation of physician samples of medicaments - Held that: - there was neither any fraud, collusion or any wilful misstatement or suppression of facts or contravention of any of the provisions of the Act or the rules made thereunder, that can be attributed to the respondent, for invoking larger period of limitation - there being no mala fide attributed to the appellant on the ground of extended period of limitation as well as penalty, no error could be seen in the order of the Tribunal - appeal dismissed - decided against Revenue.
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