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2014 (11) TMI 451 - HC - Central ExciseCondonation of delay - Section 5 and section 14 of Limitation Act - it appears that the respondent presented the appeal before the Tribunal at the first instance, within 60 days. On being informed that the appeal lies to the Commissioner (Appeals), it was presented there on 09.10.2006. By that time, 5 months i.e. 150 days computed from the date of furnishing of the order expired. The Commissioner took the view that the appeal must be presented within 60 days and since there is delay of 92 days, it cannot be entertained. Held that:- The scope of applicability of Section 14 of the Limitation Act to the proceedings under the Act was never in doubt. The record of this case clearly discloses that if the period during which the proceedings were pending before the Tribunal at the first instance the appeal would be within limitation when presented before the Commissioner. The Tribunal made a specific reference to Section 14 of the Limitation Act. We do not find any basis to interfere with the passed by the Tribunal - Decided against Revenue.
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