2009 (3) TMI 267 - HC - Central Excise

The petitioner has challenged order passed by the Tribunal whereby the application for condonation of delay in filing the appeal was dismissed by the Tribunal. - Tribunal has merely relied on order passed in other bunch of appeals - Tribunal ought to have passed speaking order in the light of the facts of the present case. Hence in opinion, the impugned order should be set aside and the matter should be remanded to the Tribunal for de novo consideration

Summary

The Bombay High Court set aside an order by the Customs, Excise Service Tax Appellate Tribunal dismissing an application for condonation of delay in filing an appeal due to a 418-day delay. The High Court remanded the matter to the Tribunal for re-consideration in accordance with the law. The petition was disposed of.