Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 267 - CESTAT NEW DELHIDelay in filling appeal of 67 days beyond the initial period of limitation of 60 days - appeal dismissed - Held that:- The proviso to Section 35 authorises the Commissioner (Appeals), if satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, to present an appeal within a further period of thirty days. No discretion is granted to the Commissioner (Appeals) to condone a delay of 67 days beyond the initial period of limitation of sixty days. Thus dismissal of the appeal is in conformity with the text and context of Section 35 of the Central Excise Act, 1944.
|