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2017 (1) TMI 88 - AT - Central ExciseCondonation of delay - delay of one day in filing appeal - Held that: - the reasons given for filing the appeal late by one day is not intentional and deliberate but on account of bona fide reason and moreover it was very much within the power of the Commissioner (A) to condone the delay up to the period of 30 days on showing sufficient reasons but the learned Commissioner (A) chose not to exercise the discretion. In view of the facts and circumstances, I condone the delay of one day in filing the appeal - matter remanded to Commissioner (A) with the direction to decide the appeal on merits - delay condoned - appeal allowed - matter on remand.
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