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2009 (1) TMI 231 - CESTAT, AHMEDABADDelay in filing of an appeal – delay of 290 days – appellant submitted that the appeal could not be filed in time as the requisite relied upon documents were not provided to them. – the submitted the communications made with the department for supply of such documents - in the absence of documents, the delay in filing the appeal occurred – Held that - We really do not understand, as to how the absence of invoices in question would act as an obstacle to file appeal before the Tribunal. Even if, the said documents were not supplied to the appellant, appellant was at liberty to take the said plea of non-supplied documents as one of their grounds in their appeal before the Tribunal – The delay of around 6 months can not be condoned on the above grounds. – Appeal dismissed.
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