Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Satackline Sustems Private Ltd. Versus The Commissioner of Customs & Central Excise

2016 (10) TMI 389 - ANDHRA PRADESH HIGH COURT

Condonation of delay - Section 35G of the Central Excise Act, 1944 - assessee instead of complying with the pre-deposit requirement, preferred to file appeal further after huge delay - Held that: - Stricto sensu, no substantial question of law would arise in cases of this nature. But, the statutory right of appeal cannot become redundant, by the dismissal of an application for condonation of delay, on technical grounds. All that one has to see is whether the interest of the Revenue will stand pr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

parties would be balanced. While this will ensure some revenue to the respondent, it would restore the right of appeal to the appellant/assessee. - The appellant granted time till 15.10.2016, to make a deposit of 50% of the duty of excise of ₹ 32,29,153/-, together with 50% of the interest upon the said amount, at the applicable rates, from the date of the order in original up to the date of making the deposit before the Commissioner (Appeals) - delay condoned - appeal allowed - decid .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

senior standing counsel for Income Tax Department, appearing for the respondent. 3. Pursuant to a show-cause-notice, dated 15.11.2010, issued against the appellant, an order in original came to be passed on 24.06.2011 by the adjudicating authority, imposing a demand of central excise duty to the tune of ₹ 32,29,153/-, together with interest at the applicable rates, and a penalty of an equivalent amount. A personal penalty of ₹ 5,000/- was also imposed upon the Managing Director of th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed time. This resulted in the appeal being dismissed by the appellate Commissioner. 5. As against the order of the appellate Commissioner, the appellant filed a further appeal before the CESTAT, along with an application for condonation of the delay of 10 months and 15 days. The said application was dismissed by the Tribunal, by a final order, dated 21.07.2015, forcing the appellant to come up with the above appeal. 6. Stricto sensu, no substantial question of law would arise in cases of this na .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version