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2019 (3) TMI 1795 - AT - Central ExciseNon-submission of proof regarding mandatory pre-deposit and not filing of application for Condoning of Delay - HELD THAT:- The order that has been impugned in the present appeal is the order dated 31 July, 2018 passed by the Commissioner (Appeals). A perusal of the order indicates that even that appeal was filed with a delay of 219 days and also without satisfying the condition of pre-deposit. The Commissioner (Appeals) accordingly dismissed the appeal for these two reasons. The normal period prescribed for filing the appeal before the Commissioner is two months, but in this case the appeal was not filed before him within the period of two months. The Commissioner can condone this delay if the appeal is filed within the further period of one month from the expiry of initial period of two months. The appeal before the Commissioner (Appeals) was filed with a delay of 219 days, the Commissioner (Appeals) could not have condoned the delay and, therefore, dismissed the appeal. Appeal dismissed.
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