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2013 (1) TMI 470 - CESTAT, AHMEDABADCondonation of delay - Delay in filling of appeal - Sections 35B - 35E of Central Excise Act, 1944 - Order was received on 1-11-2011 - Committee of Commissioners authorized filing of appeal on 13-2-2012 - The condonation of delay has been sought on the ground that during the period from May 2011 till the appeal was filed, there was no regular Commissioner posted – Held that:- Following the decision in case of CRYSTAL CO. (2008 (10) TMI 518 - CESTAT, NEW DELHI) that condonation of delay may not be a futile exercise. It would be in the interest of justice to condone the delay. Being satisfied that the delay caused on the part of the Department was not deliberate, condone the delay and thus allow the COD application. Hence waiver of condonation of delay In favour of revenue
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