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2012 (6) TMI 124 - CESTAT, KOLKATACondonation of delay - dismissal of appeal dated 01.06.09 on ground of it being non-maintainable by Commissioner (Appeals) - assessee contended that order dated 23.02.09 was received on 17.04.2009, hence there was no delay in filing the appeal - Held that:- It is found from the Range Superintendent's letter that the impugned OIO dated 23.02.09 was handed over to the authorized signatory of the Applicant on 17.04.2009, and the acknowledgement to that effect was also obtained. If the time-period is reckoned from the date of acknowledgement, i.e. 17.04.2009, the appeal was filed within the time-limit prescribed u/s 35 of the Act. Therefore, there was no delay in filing the appeal. In this situation, we remand the matter to the Commissioner (Appeals) to decide the appeal afresh.
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