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Central Excise - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Condonation of delay in filing appeal - The delay in preferring ...


Court Condones Appeal Delay in Excise Matter; Imposes Rs. 10,000 Cost Due to Counsel's Fault, Case Remitted for Decision.

July 1, 2021

Case Laws     Central Excise     HC

Condonation of delay in filing appeal - The delay in preferring legal remedies though is inexcusable without sufficient reasons, yet it is also a settled principle of law that normally a litigant must not be made to suffer for the fault of his counsel - delay in filing the appeal is condoned by imposing cost of ₹ 10,000/- to be deposited with the M.P.State Legal Services Authority and remit the matter back to Customs, Excise & Service Tax Appellate Tribunal for deciding the appeal on merits. - HC

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