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2018 (9) TMI 250 - HC - Central ExciseCondonation of delay in filing appeal - petition was filed on 10th April 2017 i.e. admittedly within the 60 days - Held that:- Apex Court in M.P. Steel Corporation Vs. Commissioner of Central Excise (Appeals) [2015 (4) TMI 849 - SUPREME COURT] on an identical/similar facts arising under the Customs Act, 1962 has taken a view that even where the statute provides for a period of limitation including the extended period, yet the quasi judicial authorities such as Commissioner of Customs (Appeals) would have powers to condone the delay by invoking the principle of Section 14 of the Limitation Act, 1963 - the delay in filing the Appeal from the impugned order dated 31st January 2017 condoned, provided it is filed within a period of two weeks from today - petition disposed off.
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