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2013 (1) TMI 101 - AT - Central ExciseStatutory limit fixed for filing the appeal - assessee contested against non receipt of SCN & non grant of any personal hearing - Held that:- No dispute that the order in original dated 30.8.2010 was received by the assessee on 08.10.2010 for which they should have filed an appeal on or before 07.12.2010 and further, appeal could have been filed within 30 days by filing an application for condonation of delay. It is on record that appellant has filed appeal on 14.11.2011, almost after 13 months of receipt of the order in original. As Commissioner does not have powers to condone the delay of more than 30 days, the statutory limit fixed for filing the appeal no merit in the appeal and hence dismissed.
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