Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 996 - HC - Central ExciseCondonation of delay in filing an appeal before the tribunal - it was submitted that the order against which appeal was preferred before the Tribunal had not been served on the appellant-assessee - The appellant was not aware of the order. - Held that:- The perusal of section 37C(1) of the Act of 1944 reveals mode of dispatch and, at the relevant time, it could have been sent through registered post but with acknowledgement due. There is nothing on record to show that after sending copy of the order through registered post, the acknowledgment due was produced. In view of above, mandate of section 37C(1) of the Act of 1944 has not been looked into by the appellate tribunal. In absence of service of copy of the order in the manner prescribed under section 37C(1) of the Act, delay cannot be attributed towards the appellant for challenge of the order. - Delay condoned. - Matter restored before the tribunal.
|