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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Condonation of delay - when the statute puts a lid on the number ...


Court Rules: Appeals Filed After Statutory Deadline Cannot Be Excused Due to Consultant Delay Belief.

March 25, 2014

Case Laws     Central Excise     HC

Condonation of delay - when the statute puts a lid on the number of days of delay that the Commissioner can condone beyond which the appeal simply cannot be entertained, it would not be possible to ignore such a long delay on mere explanation that under a bonafide impression that the consultant would have filed appeal - HC

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