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2018 (6) TMI 991 - CESTAT BANGALORECondonation of delay in filing appeal - the appeal has been filed after 104 days of receipt of the impugned order by the appellant - power of Commissioner (A) to condone delay beyond 30 days - Section 14(2) of the Limitation Act - Held that:- The issue is no more res integra and has been settled by the catena of judgments in favor of the assessee - reliance placed in the case of SONIA OVERSEAS PVT. LTD. VERSUS UNION OF INDIA [2014 (9) TMI 975 - PUNJAB AND HARYANA HIGH COURT], where it was held that Section 14 of the 1963 Act is applicable to the proceedings under the 1962 Act in respect of an appeal provided under Section 128 and the time spent in the High Court in the abortive attempt to invoke its jurisdiction under Articles 226/227 of the Constitution will have to be excluded. Case remanded back to the Commissioner (A) to decide the same on merits, after following the principles of Natural Justice.
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