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M/s Balaji Alloys Versus Commissioner of Central Excise, Chandigarh

2015 (9) TMI 518 - PUNJAB AND HARYANA HIGH COURT

Condonation of delay - Delay of 132 days - Held that:- Even assuming that there was negligence on the part of the consultant, considering the extent of delay, the appellant ought not to be visited with such drastic consequences. There was nothing to .....

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andhawalia, JJ. For the Petitioner : Mr.Jagmohan Bansal, Advocate For the Respondent : Mr.Kamal Sehgal, Advocate ORDER S.J. Vazifdar, Acting Chief Justice (Oral): 1. The appeal is admitted on the following questions of law raised: A. Whether the orde .....

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Excise & Service Tax Appellate Tribunal (for short, the 'Tribunal') had dismissed the appeal only on the ground of delay. The Tribunal has refused to condone the delay by observing that the same was on account of negligence of the consult .....

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