Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 59 - AT - Central ExciseCondonation of delay – Delay beyond 30 days not condonable – Held that:- The application filed before the Tribunal is infructuous as the appeal was filed before this Tribunal is not in time – Following Singh Enterprises Vs. CCE, JSR [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - the Commr. (Appeal) has dismissed the appeal on the ground that the appeal was filed beyond 90 days i.e. condonable period of 30 in addition to the statutory 60 days - the Commissioner (Appeal) has no power to condone the delay beyond 30 days in addition to statutory period of 60 days in filing the appeal –Decided against Assessee.
|