Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1243 - MADRAS HIGH COURTMaintainability of appeal - Section 85(3A) of Finance Act, 1994 - time limitation - HELD THAT:- It can be safely inferred that the date of receipt of the order-in-original i.e., order dated 11.07.2018 is 14.01.2019 and not any earlier date. There is no disputation or disagreement before this Court that vide the impugned order, first respondent, who is the First Appellate Authority, in exercise of quasi judicial powers has dismissed the appeal solely on the ground of limitation without examining the matter on merits. The impugned order is set aside without expressing any opinion or view on the merits of the matter. It is being set aside for the purpose of facilitating the matter being examined on merits by the First Appellate Authority namely the 1st respondent - petition allowed by way of remand.
|