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Central Excise - Highlights / Catch Notes

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Condonation of delay of 1434 days - Section 35B(3) of CEA - ...

Central Excise

August 5, 2019

Condonation of delay of 1434 days - Section 35B(3) of CEA - delay due to illness of concern persons and misplacement of paper due to loss of memory - sub-section (5) gives discretion for the Tribunal to condone the delay but no outer limit is prescribed, curtailing the power of the Tribunal to condone the delay beyond a period - being satisfied that there was sufficient cause - delay condoned

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