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2018 (4) TMI 1498 - HC - Central ExciseCondonation of delay in filing appeal - whether the Commissioner has no power to condone the delay beyond the period of 30 days in terms of Section 35(1) of the Central Excise Act, 1944, which provides for a period of 60 days for filing an Appeal? - Held that: - since the impugned adjudication order suffers from illegality, the delay deserves to be condoned by this Court in exercise of the extraordinary jurisdiction under Article 226 of the Constitution of India - this Court is of the opinion that the delay deserved to be condoned by the Commissioner of Appeals. In view of the statutory limit on his powers, this Court exercising its extraordinary jurisdiction is of the opinion that the said delay deserves to be condoned - the delay of 32 months as stated in the impugned order in filing the appeal is condoned and the appeal is restored to the file of the Respondent-Commissioner of Appeals, with a direction to the said Authority to decide the appeal on merits in accordance with law. Petition allowed.
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