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2010 (2) TMI 545 - CESTAT, NEW DELHIDelay in appeal - Section 35E(3) provides that a Committee of Chief Commissioners of Central Excise or the Commissioner of Central Excise, as the case may be, shall make order under sub-section (1) or sub-section (2) of 35E of the said Act within a period of three months from the date of communication of the decision or order of the adjudicating authority. Sub-section (4) thereof permits filing of appeal within one month from the date of communication of such decision to the department - It is not in dispute that the appeal was filed within one month from the date of communication of the decision of the Committee – Held that: - Department approaches the Tribunal beyond the period of four months from the date which is specified under Section 35B(3) is the Department required to justify the delay.
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