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2008 (12) TMI 149 - BOMBAY HIGH COURTOrder of Full Bench - Whether in the light of section 29(2) of Limitation Act, 1963, in any appeal filed under section 130 of the Customs Act, 1962 and / or under section 35G of the Central Excise Act, 1944 High Court is empowered under section 5 of the Limitation Act, 1963 to condone the delay - held that section 5 of Limitation Act will be applicable to appeals filed under section 35G of the Central Excise Act, 1944 - when a statute is silent, the presumption is not drawn automatically about the exclusion of section 29(2) or for that matter section 5 of the Limitation Act - Hence the appeals stand restored to file - The notices of motion for condonation of delay be placed before appropriate Division (Bench) for consideration in accordance with law on its own merit.
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