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2016 (5) TMI 446 - ALLAHABAD HIGH COURT

2016 (5) TMI 446 - ALLAHABAD HIGH COURT - 2016 (332) E.L.T. 590 (All.) - Period of limitation - Delay of more than one and half years in filing the appeal - Tribunal dismissed the appeal on the ground that once a decision was taken by the two Commissioners for not filing an appeal, the said matter had attained a finality and could not be reopened on the basis of a subsequent judgment given by a Tribunal - Held that:- the reasoning adopted by the Tribunal does not suffer from any error of law. Th .....

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venue - Central Excise Appeal Nos. 772-782 & 784 of 2012 and Central Excise Appeal Defective Nos. 96 & 100 of 2012 - Dated:- 10-12-2015 - Tarun Agarwala and Vinod Kumar Misra, JJ. Shri S.P. Kesarwani, Sr. SC and Vinod Kant Srivastava, Counsel, for the Appellant. Shri Gopal Verma and Pankaj Bhatia, Counsels, for the Respondent. ORDER Heard Sri B.K.S. Raghuvansi, the learned counsel for the appellant and Sri Pankaj Bhatia along with Sri Gopal Verma, the learned counsel for the respondent. 2.  .....

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