Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 86 - AT - Central ExciseApplication for restoration of appeal - the appeal was dismissed on 5-11-2007. The present application is filed on 29-8-2008. The period of filing the appeal is three months from the date of communication of the order. It is true that there is no specific provision under the Central Excise Act, 1944 or the Rules framed thereunder prescribing the period of limitation for filing the application for restoration of the appeal dismissed either for non compliance of the provisions of Section 35F of the Central Excise Act, 1944 or otherwise. Further, under no stretch of imagination, there could be a justification to file an application at the sweet will of the applicant. Since the original period for filing the appeal is itself described as three months, the application for restoration will have to be filed within the maximum period of three months from the dismissal of the appeal. In any case, any application filed beyond such period has to disclose cause for the delay. In the present application, there is no cause disclosed – application dismissed
|