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2009 (7) TMI 824 - HC - Central ExciseOrder – Appeal to Commissioner (Appeal) – Limitation – Appeal filed after 37 days before Commissioner dismissed as time barred - Tribunal ordered to restore the appeal to its original number and fixed the hearing of the stay application - This order was not challenged by the respondents authorities before the higher forum - period of limitation defence available to the respondent and by not challenging the said decision of Coordinated Bench the respondent acquiesced to the observations made permitting the petitioner to challenge the order-in-original before this Court - set aside the order-in-original passed by the adjudicating authority and directed respondent to pass an order afresh in light of the observation
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