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2008 (9) TMI 304 - AT - Central ExciseDelay in filing of appeal – condo nation of and admission of appeal - held that it can be reasonably held that the decision to file an appeal against the earlier order of the Commissioner (Appeals) was taken only at the time when the refund was required to be given to the assessee, as a consequence of the earlier order. This leads us to believe that the decision on the part of the Revenue was not a bona fide one and the delay in filing the appeal cannot be held to be a delay on account of any bona fide sufficient cause - once jurisdictional Commissioner accepted order passed by first appellate authority and decided for not filing an appeal against the same, he cannot review his order by changing his mind without giving any valid reasons – Revenue appeal dismissed.
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