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2015 (1) TMI 79 - HC - Central ExciseCondonation of delay - Held that:- Admittedly, the order dated 22.02.2013 passed by the adjudicating authority was communicated to the petitioner shortly thereafter. More than one and half years have, thus, passed since the statutory period of limitation inclusive of the extendable period, had expired for filing appeal. No explanation has been rendered why not appeal was presented within a period of limitation or at least shortly thereafter. Merely stating that the petitioner has a good case on merits and that the authority passed an order, which to the petitioner appears to be irregular, would not permit us to ignore such gross delay when the statute provides for power of condonation to the appellate authority which has been circumscribed by the period beyond which such powers cannot be exercised - Decided against assessee.
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