Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 109 - AT - Central ExciseCondonation of delay - Restoration of appeal - Inordinate delay of 4 years - Held that:- In the application there is no explanation given as to why it has taken almost 4 years to file the restoration application - Though the Central Excise law does not lay down any time limit for filing of restoration application, the settled legal position is that time limit for filing of appeal would apply in respect of application for restoration of appeal also as held by the Hon'ble High Court of Bombay in the case of Kirtikumar Jawahar lal Shah Vs. Union of India - [2012 (10) TMI 228 - BOMBAY HIGH COURT] and by the Hon'ble High Court of Gujarat in the case of L.J. Synthetic Mils Vs. Commissioner of Central Excise, Ahmedabad-I - [2010 (3) TMI 833 - GUJARAT HIGH COURT]. In view of the above, application is belated and time barred - Condonation denied.
|