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Central Excise - Highlights / Catch Notes

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Condonation of delay in filing revision application - Exclusion ...

Case Laws     Central Excise

September 27, 2023

Condonation of delay in filing revision application - Exclusion time spend for pursuing the appeal before CESTAT (wrong forum) - The entire issue from the angle that the petitioner had not only bonafidely file its appeal before the forum which lacked jurisdiction but pursued the same under a bonafide belief, the order dated 23.09.2004 as passed by respondent No. 1 is quashed being not sustainable - Matter restored back - HC

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