Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued soon
Home
2015 (10) TMI 1115 - AT - Central ExciseWaiver of pre deposit - Condonation of delay - Held that - First appellate authority has dismissed the appeal filed by the appellant before him on the ground that appellant has filed appeal belatedly by 118 days. I concur with the views expressed by learned first appellate authority that he has no powers to condone the delay beyond 30 days in filing of appeal before him. This law is now well settled by the Apex Court in the case of Singh Enterprises 2007 (12) TMI 11 - SUPREME COURT OF INDIA . - No reason to interfere in the impugned order. - Decided against assessee.
The appeal for waiver of pre-deposit was dismissed. The appeal itself was disposed of due to delay in filing by 118 days, beyond the 30-day limit set by law. The appeal was dismissed in accordance with the settled law.
|