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2013 (10) TMI 28 - GUJARAT HIGH COURTCondonation of Delay - Whether CESTAT was correct in not exercising its powers vested in Section 35B of the Central Excise Act, 1944 in condoning the delay permitting the appellant to defend the case – Held that:- Since delay was of 142 days and the appellant was under bona fide belief that if M/s. Gujarat Cypromet Limited has filed its reply to the show cause notice then case will be covered and he was not required to file any separate reply to the show cause notice - Further once the penalty was imposed, appeal was filed with delay which was condoned - Therefore, even if there was 142 days delay for filing appeal before the tribunal, it ought to have been condoned - the delay of 142 days in filing the appeal was condoned and the matter was remitted back to the Tribunal for deciding the tax appeal on merits.
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