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2018 (7) TMI 1194 - AT - Central ExciseCondonation of Delay of 57 days in filing Appeal - power of Commissioner (Appeals) to condone the delay - proviso to Section 35 of the Central Excise Act, 1944 - Held that:- In the facts of the present case, the issue is clubbing of the clearances of the appellant with the clearances of several other assistance being M/s Jai Hardware Pvt. Ltd., M/s Door Devices Manufacturing Co., M/s Deepak Hinges Pvt. Ltd., M/s Monika Steels Ltd., M/s D. D. Hardware Pvt. Ltd. & M/s D. P. Garg Exports Ltd. with the turnover of the appellant - We condone the delay in filing the appeal there being reasonable cause and further, we remand the matter back to the file of the Original Adjudicating Authority to decide the issue afresh - COD application allowed.
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