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2020 (12) TMI 878 - HC - Central ExciseCondonation of delay in filing appeal - opportunity to explain the delay not provided - respondents is that this submission is made because it is urged that the appeal is decided without opportunity to the petitioner and there is violation of the principles of natural justice - HELD THAT:- It appears rather indisputable that the petitioner is not heard by the first respondent, this Court is of the considered view that the impugned order could be quashed and the appeal could be restored on the file of the first respondent with liberty to the petitioner to file an application for condonation of delay, if such application is not already filed, and canvass for condonation of delay in filing the appeal while calling upon the first respondent to consider such application strictly in accordance with the provisions of the Central Excise Act, 1944 and the decisions on the jurisdiction to entertain the appeal beyond the proscribed period under the provisions of the Central Excise Act, 1944. Appeal is restored on the file of the Commissioner, Central Excise (Appeals-I), Bengaluru, the first respondents, for reconsideration with liberty to the petitioner to file an application for condonation of delay, if such application is not already filed, observing that the first respondent shall consider the same in accordance with the provisions of the Central Excise Act, 1944 and applicable law - petition allowed.
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