2010 (5) TMI 87

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..... the conditions of the notification are not fulfilled - Commissioner (Appeals) rejected the appeal on the ground that the appellants should have filed the appeal under Central Excise law and not Finance Act, 1994. If the appeal was to be filed under Central Excise law, the delay in filing appeal comes to 38 days and the Commissioner (Appeals) has no power to condone the same. Held that: Commissi .....

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..... The appellant carried the matter before Commissioner (Appeals) and filed an appeal which has been rejected on the ground that the appellants should have filed the appeal under Central Excise law and not Finance Act, 1994. If the appeal was to be filed under Central Excise law, the delay in filing appeal comes to 38 days and the Commissioner (Appeals) has no power to condone the same. 2. Learned .....

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