Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2017 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 872 - HC - Central ExcisePower of Commissioner to condone delay - Section 35(1) of the Central Excise Act, 1944 - condonation of delay - petitioner-assessee has submitted that since the original order was communicated to the petitioner-Company on 17.12.2015, but was served only on the security personnel and not on the authorized officer on the Company, the same was not delivered properly in the office and escaped the notice of the Company and the appeal could not be filed in time - Held that: - this Court is of the opinion that the reasons assigned by the petitioner-assessee appear to be of sufficient and the delay deserved to be condoned by the Commissioner of Appeals. However, in view of the statutory limit on his powers, this Court exercising its extraordinary jurisdiction is of the opinion that the said delay deserves to be condoned. It is hereby condoned - appeal restored to the file of the respondent- Commissioner of Appeals. Moreover this Court is of the opinion that discretion ought to have been given to the Appellate Authorities under the Act to condone such delays, if caused by sufficient reason. Be that as it may. Delay condoned - petition allowed - decided in favor of petitioner.
|