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2011 (1) TMI 739 - HC - Central ExciseCondonation of delay - The dispute in the present case, is, regarding the date of communication of the order of BIFR dated 5-12-2006 to the Commissioner of Central Excise, Nashik. Notarized copy of the order of the BIFR dated 5-12-2006 was served on the Commissioner of Central Excise, Nashik on 13-12-2006 - There is no dispute that the Commissioner of Central Excise, Nashik had received notarized copy of the order of BIFR on 13-12-2006, and authenticated copy of the order of BIFR on 2-1-2007 - receiving notarized copy of the order on 13-12-2006 and authenticated copy of 2-1-2007 loses significance once 12-12-2006 is considered to be the relevant date for computing the period of limitation for filing the appeal - in the facts of the present case, though the inaccurate statement contained in the application seeking condonation of delay does not constitute sufficient cause for condoning the delay, in view of the material now brought on record, we uphold the order of AAIFR in condoning the delay of seven days in filing the appeal In the present case, admittedly after receipt of the authenticated copy of the order on 2-1-2007, decision was taken on [29-1-2007] to accept the order of BIFR, however, subsequently on reconsideration it was decided to file an appeal against the order of the BIFR and accordingly the appeal was filed on 2-2-2007 - Held that: the inaccurate statement contained in the application seeking condonation of delay did not amount to showing sufficient cause and the AAIFR was not justified in condoning the delay without considering the inaccurate statement contained in the application seeking condonation of delay - Writ petition is dismissed
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