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Todays Petrotech Limited Versus Commissioners of Central Excise Customs and Service Tax-Vadodara-I

Maintainability of appeal - condonation of delay - rejection on the ground that the same is time barred, beyond the condonable period of one additional month after the allowed two months for filing the appeal - Held that: - the normal period of filing appeal with the Commissioner (Appeals) has expired on 04.04.2015, as the order-in-original was received by the appellant on 05.02.2015. The Commissioner (Appeals) is empowered to condone the delay of only one month from the said date of 04.04.2015, .....

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led this appeal aggrieved by the impugned order-in-appeal of the Commissioner (Appeals) dated 22.06.2015 by which he rejected the appeal of the appellant filed before him, on the ground that the same is time barred, beyond the condonable period of one additional month after the allowed two months for filing the appeal. 2. Heard both sides and perused the records. 3. The Learned Consultant appearing for the appellant takes us through the records and show us that the impugned order-in-original dat .....

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