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2019 (8) TMI 1230 - AT - Central ExciseCondonation of delay of 26 days in filing appeal - effective date when corrigendum issued - HELD THAT:- The appeal was filed within 90 days i.e. normal period of 60 days plus condonable period of 30 days. Moreover, appeal was filed within 60 days from the date of corrigendum. Once the corrigendum was issued the effective date of issue of order should be taken from the date of corrigendum, not from the initial order issued by the adjudicating authority. Therefore, on both the counts, the appeal should have been admitted and decided on merit. The he appeal was filed within 90 days i.e. normal period of 60 days plus condonable period of 30 days. Moreover, appeal was filed within 60 days from the date of corrigendum - Once the corrigendum was issued the effective date of issue of order should be taken from the date of corrigendum, not from the initial order issued by the adjudicating authority. Therefore, on both the counts, the appeal should have been admitted and decided on merit.
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