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2013 (4) TMI 131 - HC - Central ExciseCondonation of Delay - Service on an order - period of limitation - Section 37-C (1b) of Central Excise Act - Held that:- Section 37-C of the Act provides for the method of service of the order - The revenue made an attempt to serve the appellant by substituted service - It is not denied that the order was pasted on the factory gate and that the appellant came to know about it on 26.12.2007. The appellant satisfied himself by sending a letter to the department to provide a copy of the order. He did not make any efforts to obtain a certified copy of the order, to file the appeal within limitation which in such case has to be counted from 26.12.2007. The question of condonation of delay beyond 30 days after the limitation expires, was considered in Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur & others [2007 (12) TMI 11 - SUPREME COURT OF INDIA]. The Supreme Court held that the provisions of Section 35 override the provisions of Section 5 of the Limitation Act and that whether there is any sufficient cause for condonation of delay which means adequate or enough is essentially a question of fact - The CESTAT has not committed any error of law in finding that the appeal was barred by limitation, and thus no substantial question of law arises for consideration of the Court - Appeal is dismissed in limine.
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