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2014 (4) TMI 875 - HC - Central ExciseReview application - Held that:- Court while deciding the appeal vide order dated 02.07.2007 has remanded back the matter to the Tribunal for reconsideration. This Court has not condoned the delay and when the matter came up for consideration before the Tribunal. Tribunal following the decision of the Apex Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur (2007 (12) TMI 11 - SUPREME COURT OF INDIA) has held that Commissioner (Appeals) is empowered only to condone the delay of 30 days and not beyond that, in terms of Section 35 of the Central Excise Act, 1944 and Section 5 of Limitation Act, 1963 does not apply. Therefore, even if it is taken that the decision of this Court is binding upon the parties, it will not help the applicant because no positive view condoning the delay has been taken by this Court and matter has been remanded back for reconsideration. Thus, Tribunal has to decide the appeal in view of the law laid down by the Apex Court - Decided against the assessee.
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