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2017 (9) TMI 1670 - AT - Central ExciseMaintainability of appeal - time limitation - appeal was dismissed on the ground that the same was filed beyond the period of limitation prescribed under Section 35 of the Central Excise Act, 1944. - Held that:- It is an admitted fact that due to inadvertence, the appeal was filed by the appellant in wrong forum. Since the appeal papers were not returned by the office of the Administrative Commissioner to the appellant and the same was considered for admittance by the office of the Commissioner (Appeals) for disposal, the provisions of Section 14 of the Limitation Act, 1963 can be invoked for condonation of delay, caused between the period of filing the appeal and transferring of the same to the office of the Commissioner (Appeals). The dismissal of appeal by the Commissioner (Appeals) is not proper and justified - the matter should go back to the Commissioner (Appeals) for deciding the appeal on the basis of documents/records available before him - appeal allowed by way of remand.
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