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2017 (6) TMI 893 - AT - Central ExciseMaintainability of appeal - time limitation - condonation of delay - power of Commissioner (A) to condone delay - there is a delay of more than 3 years - appeal was filed wrongly before inappropriate forum - Held that: - appellant has wrongly filed the appeal before the Office of the Commissioner instead of before the Office of the Commissioner (A) and that was a bona fide mistake and the Department should have returned the appeal to the assessee for filing the same before the right forum but the same was not done by the department and therefore, the time spent in pursuing appeal before a wrong forum is condonable and the delay is condoned - the present appeal is very much within the condonable limit of the Commissioner (A) - appeal restored - the case remanded back to the Commissioner (A) to decide the same on merits - appeal allowed by way of remand.
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