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2021 (2) TMI 301 - HC - Central ExciseMaintainability of appeal - case of Revenue is that there is no substantial question of law involved in the present appeal inasmuch as the appeal has been preferred regarding dismissal of a condonation application - HELD THAT:- The Appellate Tribunal ought to have condoned the delay in respect of the present appellant and also hear the appeal on merit rather than dismissing the application on the ground of delay. We have also gone through the cryptic order passed by the Appellate Tribunal in dismissing the application seeking condonation of delay which does not appear to be supported by reasons. This, in our view, amounts to substantial question of law as far as this issue is concerned in this proceeding. Appeal allowed.
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