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The Commissioner, Komarapalayam Municipality Versus The Commissioner (Appeals-I) , The Joint Commissioner of Central Excise, The Assistant Commissioner of Central Excise, The Superintendent of Central Excise, The Branch Manager, State Bank of India, The Branch Manager, Canara Bank

Condonation of delay in filing appeal - power to condone the delay than what is prescribed under Section 85(3A) of the Finance Act, 1994 - Held that - There can be no quarrel about the legal position that when a statute prescribes a outer time limit for the purpose of condonation of delay then the statutory authority exercising jurisdiction under particular statute cannot suo motu extend the period of limitation prescribed in the statute. This being the settled legal position, it may not be nece....... + More

 

 

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The Commissioner, Komarapalayam Municipality Versus The Commissioner (Appeals-I) , The Joint Commissioner of Central Excise, The Assistant Commissioner of Central Excise, The Superintendent of Central Excise, The Branch Manager, State Bank of India, The Branch Manager, Canara Bank

 

 

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