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2018 (4) TMI 475 - HC - Central ExciseCondonation of delay in filing appeal - power of Commissioner (Appeal) to condone delay - Section 35(1) of the Central Excise Act, 1944 - Held that: - the Appellate Authority can condone the delay up to 30 days at the most. Therefore, if the appeal is not filed beyond 90 days, the Appellate Authority has no jurisdiction to condone the delay - In the instant case, the petitioner has received the copy of order of appeal on 31.01.2013 and he filed appeal on 09.10.2013 it is beyond the period of 90 days and, therefore, it has rightly been dismissed by the appellate authority. The appellate authority has no jurisdiction to condone the delay beyond 30 days in filing the appeal and learned Tribunal is justified in dismissing the appeal as barred by law - petition dismissed.
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