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2017 (8) TMI 1592 - HC - Central ExciseCondonation of delay of 780 days in filing appeal - sufficient reasons present for condonation - HELD THAT:- The delay was about 780 days. The appeal before the Tribunal was under Section 35B of the Act. Though sub-section (3) of Section 35B prescribes it period of limitation of 3 months, sub-section (5) gives a discretion for the Tribunal to condone the delay. No outer limit is prescribed, curtailing the power of Tribunal to condone the delay beyond a period. There was sufficient cause for the appellant for the delay - Therefore, the question of law is answered in favour of the appellant and the appeal is allowed and the delay in filing the appeal before the Tribunal is condoned.
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