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2017 (12) TMI 767 - HC - Central Excise
Maintainability of appeal - time limitation - jurisdiction - Held that: - question as to whether action was taken within the time provided under Section 73(1) of the Finance Act, or under the extended period and violation of natural justice, also can be urged before the appellate authority - we are not inclined to entertain the appeal - Appellant/Writ petitioner is permitted to move the appellate forum - appeal dismissed being not maintainable.