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2017 (3) TMI 1694 - AT - Central ExciseCondonation of delay of 104 days in filing the appeal - power of Commissioner to condone delay beyond 30 days - Held that:- It appears that the appellant has just intimated to the Department by its letter dated 23/9/2009 but no supporting document was enclosed. Actually, the supporting document was submitted after a delay of 104 days for which there was no satisfactory explanation except that Chartered Accountant was not available due to illness. No medical certificate has been submitted. An identical issue before the Tribunal came in the case of Nalari Ferro Alloys Pvt. Ltd. Vs. Commr. of Central Excise, Shillong [2016 (4) TMI 57 - CESTAT KOLKATA] where it was observed that the delay beyond the statutory limit prescribed in the said Notification is not condonable. Appeal dismissed - decided against appellant.
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