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2019 (8) TMI 205 - HC - Central ExciseCondonation of delay of 1434 days in filing appeal - sub-section (3) of Section 35B of CEA - delay due to illness of concern persons and misplacement of paper due to loss of memory - HELD THAT:- Though sub-section (3) of Section 35B prescribes a period of limitation of 3 months, sub-section (5) gives discretion for the Tribunal to condone the delay. No outer limit is prescribed, curtailing the power of the Tribunal to condone the delay beyond a period. We have gone through the affidavit in support of the application for condonation of delay. We are satisfied that there was sufficient cause for the appellant - the question of law is answered in favour of the appellant and the appeal is allowed and the delay in filing the appeal before the Tribunal is condoned. Appeal allowed.
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