Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 56 - CESTAT, AHMEDABADPlea by Revenue for condonation of delay in filing the appeal by 128 days - order expanding scope of exemption Notification N.52/2003-Cus. dated 31.03.2003, issued on 06.07.2011 and corrigendum issued on 17.8.2011 - Revenue contended that delay occurred due to fact of examination at later stage and appeal involves a substantial question of 1aw - Held that:- It can be noticed that the reasons given are not justifiable as the very same order in appeal contained everything and which has been adjudicated and accepted that the impugned order was issued on 6.07.11 and the corrigendum was issued on 17.08.11. The points which sought to be urged were already present when the impugned order was received by the lower authorities. Accordingly, application for condonation of delay is dismissed - Decided against Revenue
|