Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2010 (7) TMI 756

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... submits that the cases in which a revision application to the Government of India could be filed as also other cases in which an appeal could be filed with this Tribunal were distinctly mentioned in the preamble to the impugned order - Held that:- appellant was mistakenly pursuing the revisionary remedy before the Government of India after receiving the Appellate Commissioner’s order. Upon the pap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e to the Appellate Commissioner s order did not guide the appellant properly inasmuch as it laid down not only appellate remedy but also revisional remedy. On the other hand, the ld. JDR submits that the cases in which a revision application to the Government of India could be filed as also other cases in which an appeal could be filed with this Tribunal were distinctly mentioned in the preamble t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppeal was filed on 11-3-2010. This appeal ought to have been filed on or before 8-1-2010. Hence there is a delay of 61 days. 3. In support of the prayer for condonation of the above delay, ld. Counsel relies on the decision of this Bench in the case of Cairn Energy India Pty. Ltd. v. Commissioner of Central Excise Customs, Visak-II [2008 (221) E.L.T. 440 (Tri. - Bang.)], wherein this Bench con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates