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2018 (9) TMI 172 - HC - Central ExciseCondonation of delay in filing appeal - power of Commissioner (Appeals) to condone delay beyond statutory period - proviso to sub section (1) of Section 35 of the Central Excise Act, 1944 - Held that:- Though reasons assigned, may appear to be sufficient, statute does not provide condonation beyond the period provided therefor. If the prayer is accepted, then it would be amounting to adding words to the enactment - there is no error in rejecting the appeals filed beyond the statutory period therefor. Substantial questions of law raised are answered against the appellant - appeal dismissed for having filed beyond condonable period.
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