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2016 (10) TMI 666 - MADRAS HIGH COURTCondonation of delay in filing appeal - Section 35G of the Central Excise Act - Held that: - the law of limitation is founded upon public policy. But, in the case on hand, another Director has already filed an appeal in time. It is pending consideration before the Tribunal. The appellant herein is the Managing Director of the company. Therefore, there is no reason for him to be so negligent as not to pursue a remedy, when one other Director has been prompt in pursuing. The Order-in-Original has allowed redemption of goods upon payment of ₹ 40 lakhs. The penalty imposed is ₹ 1.38 crores. Hence, in cases of this nature, the Tribunal cannot decide the case with pedantic approach especially when another appeal is pending. Delay condoned - the Tribunal may take up the application for waiver and the application for stay and decide in accordance with law.
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