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2017 (3) TMI 174 - AT - Central ExciseCondonation of delay - composite appeal - time bar - penalty - The appellant has filed composite appeal within the time prescribed by law. There after realising the mistake, appellant, who is the Executive Director of the company has filed a separate appeal which came to be filed with delay of one month beyond the condonable period of delay of the Commissioner (Appeals) - Held that: - the appellant has filed the composite appeal within the prescribed time limit, I am of the view that the appellant can be given a chance to contest the case on merits rather than take a technical approach and deny justice to a litigant - appeal allowed by way of remand.
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