Condonation of delay in filing appeal before Commissioner ...

Delay in Filing Appeals Under Central Excise Act Cannot Exceed 30-Day Extension Beyond 60-Day Limit.

October 4, 2023

Case Laws Central Excise HC

Condonation of delay in filing appeal before Commissioner (Appeals) - sufficient reason for delay provided or not - The limitation for filing appeal as provided under Section 35 of the Central Excise Act overrides the provisions of Section 5 of the Limitation Act and hence, the delay cannot be condoned beyond 30 days from the statutory period of appeal i.e. 60 days of communication of the order to the aggrieved person. - HC

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Condonation of delay in filing appeal before Commissioner ...

Delay in Filing Appeals Under Central Excise Act Cannot Exceed 30-Day Extension Beyond 60-Day Limit.

October 4, 2023

Case Laws Central Excise HC

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