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2019 (11) TMI 379 - AT - Central ExciseTime limitation - maintainability of appeal - appeal dismissed on the ground of time bar - CENVAT credit - HELD THAT:- As per Section 35 of the CEA, 1944, an appeal to the Commissioner (A) is required to be filed within 60 days from the date of receipt of the order by the person who is aggrieved by such order. Further, proviso to Section 35 provides that the Commissioner (A) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, allow it to be presented within a further period of 30 days. In the present case, the appeal was filed beyond the prescribed period of 60 days. The delay of approximately 27 days in filing the appeal was within the condonable power of the Commissioner (A). The delay of approximately 27 days in filing the appeal before the Commissioner (A) is condoned - case remanded back to the Commissioner (A) with a direction to decide the case on merits - appeal allowed by way of remand.
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