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2013 (12) TMI 1085 - CESTAT BANGALORECondonation of Delay – Delay of one year far beyond the condonable period – Held that:- The order-in-original was received by the party on 23.07.2010 and an appeal against the same was filed only on 08.08.2011 with a delay far beyond the condonable period of delay prescribed under Section 85 of the Finance Act 1994 – Following Singh Enterprises Vs. Commissioner [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - Section 5 of Limitation Act 1963 was not applicable and that the Commissioner (Appeals) was not empowered, under Section 35 of the Central Excise Act, to condone any delay beyond the condonable period of delay (30 days) prescribed – the order of Commissioner (Appeals) sustained and appeal dismissed with the stay application.
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