Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2017 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1597 - HC - Central ExciseWhether in the facts and circumstances of the case, the Tribunal was justified in dismissing the appeal on the ground that it was filed before the Commissioner (Appeals) beyond period of limitation as per provisions of the Act, namely under Section 35 of the Central Excise Act, 1944? Held that:- The appellant discharged his burden of submitting appeals before the competent forum by placing on record necessary documents in support of his claim - The delay on the part of the office of the Assistant Commissioner of Central Exercise to forward the appeal paper book to the office of Commissioner of Central Excise (Appeals) cannot be attributed to the assessee so as to dismiss the appeal filed by the assessee as time-barred. The matter is restored to Office of Commissioner (Appeals) of Central Excise & Customs, Aurangabad for decision afresh on merit - Appeal allowed.
|