2015 (10) TMI 651 - HC - Central Excise

Condonation of delay - Delay since Petitioner was ill - Held that - Petitioner admittedly filed an appeal before the Commissioner (Appeals) Customs and Central Excise beyond the period of limitation. The appeal was consequently dismissed. The appeal filed by the petitioner before the CESTAT was also dismissed. A Full Bench of this Court has held in 2015 (6) TMI 498 - High Court Punjab and Harayana titled as State of Haryana and others vs. Hindustan Machine Tools Limited and others, that a writ petition to seek condonation of delay, in an appal dismissed for having been filed beyond the condonable period of limitation, is not maintainable. - Decided against assessee.

Summary

The petitioner's appeal was dismissed as being beyond the condonable period of limitation. The court dismissed the writ petition seeking condonation of the delay based on a previous Full Bench decision.