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2024 (11) TMI 1458

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..... :- Gaurav Mahajan 1. Heard learned counsel appearing on behalf of the appellant and Sri Gaurav Mahajan, learned counsel appearing on behalf of the respondent. 2. This is an appeal under Section 35G of the Central Excise Act, 1944 wherein the appellant is aggrieved by an order dated June 27, 2024 passed by the respondent/Customs Excise & Service Tax Appellate Tribunal, Allahabad. The impugned o .....

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..... e present appeal is with regard to the limitation period, we are of the view that we cannot intervene in the matter in any manner. The explanation of the counsel appearing on behalf of the appellant that the appellant was suffering from Tuberculosis though may give rise to a right in equity, but the same cannot percolate to right under the statute. 5. In any event, we are of the view that we are .....

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