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2011 (5) TMI 968 - AT - Central ExciseCondonation of delay in filing appeal - delay of over 1 year and 11 months - service of notice - Held that - The assessees had not intimated any change of address to the O/o Commissioner of Central Excise (Appeals) - In these circumstances, the submission of the assessees that they actually received the impugned order on 21.01.2011 when the recovery action was initiated, is not sufficient to hold that there is no delay in preferring of the above appeal. No satisfactory explanation has been given by the assessees for the delay - delay cannot be condoned - appeal is also dismissed as barred by limitation.
The appellate tribunal dismissed the appeal due to a delay of over 1 year and 11 months in filing, with no satisfactory explanation provided by the assesses. The appeal was dismissed as barred by limitation.
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