Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 50 - AT - Central ExciseMaintainability of appeal - deposit for pre-condition for filling the appeal - interest on pre-deposit - time limitation - HELD THAT:- The Appellant contested the claim of interest on 30.06.2017 with three reminders given to the Department on various occasions. After entertaining the claim of interest of the Appellant, the Appellant was advised to file an appeal against the order dated 22.06.2017 before the learned Commissioner (Appeals) on 14.11.2017 and thereafter appeal was filed on 08.12.2017 which shows that the claim of interest was asked to the Appellant to file before the learned Commissioner (Appeals) against the order dated 22.06.2017 - the appeal filed on 08.12.2017 is within time as the cause of action for filing the appeal arose on 14.11.2017 when the Appellant was asked to file the appeal. The learned Commissioner (Appeals) has not decided the issue of merits - matter remanded back to the learned Commissioner (Appeals) to decide the issue on merits - appeal allowed by way of remand.
|