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2019 (7) TMI 1345 - HC - Central ExciseCompliance with the pre-deposit - Section 35 of the Central Excise Act - power to condone delay - HELD THAT:- The conceded position is that Petitioner made pre-deposit of 7.5% of duty as required under Section 35F of the Act well within normal period of limitation. The appeal was sent through Courier within limitation period, however, Courier Agency did not deliver appeal within limitation period rather returned the same to counsel of the Petitioner who had handed over appeal to Courier, as is evident from the affidavit dated 08.07.2016 (P-9). There is delay of 47 days and Commissioner (A) was competent to condone delay up to 30 days. The demand is not prima facie sustainable whereas if present petition is dismissed, the Petitioner would be liable to pay duty, interest and penalty which otherwise is not payable but for the delay - Having regard to the fact that delay is minor coupled with the fact that pre-deposit was made within time, therefore, there is no lapse on the part of Petitioner and demand is not prima facie maintainable, the present petition deserves to be allowed and accordingly is allowed. Petition allowed.
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