Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 630 - HC - Central ExcisePower to condone delay by the Tribunal u/s 35(E)(i) & (ii) of the Central Excise Act, 1944 - Directing the Commissioner to file an application before the Tribunal u/s 35(E) (4) – Permission to make up deficiency in affixing court fee – Held that:- Following Collector of Central Excise v. M.M. Rubber Co. [1991 (9) TMI 71 - SUPREME COURT OF INDIA] - The Tribunal has no jurisdiction to condone delay in an order passed by the Committee of Chief Commissioner's, asking the Commissioner to file an appeal - The power to condone delay relates to filing the application - The Tribunal dismissed the appeal by holding that as the order passed by the Committee of Chief Commissioner's is barred by limitation and it has no jurisdiction to condone this delay, the appeal is not maintainable – Tribunal rightly declined to entertain the appeal – Decided against the revenue.
|