CESTAT rejects Revenue's rectification request for time-barred appeal, Chief Commissioner lacks power The Appellate Tribunal CESTAT, New Delhi rejected the Revenue's application for rectification of mistake in the Final Order due to insufficient ...
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CESTAT rejects Revenue's rectification request for time-barred appeal, Chief Commissioner lacks power
The Appellate Tribunal CESTAT, New Delhi rejected the Revenue's application for rectification of mistake in the Final Order due to insufficient explanation for the delay in filing the appeal, which was dismissed as time-barred. The Chief Commissioner of Central Excise did not have the power to issue the direction to file the appeal. The Revenue's request was denied, and the application was rejected on 2-12-05.
The Appellate Tribunal CESTAT, New Delhi rejected the Revenue's application for rectification of mistake in the Final Order due to insufficient explanation for the delay in filing the appeal, which was dismissed as time-barred. The Chief Commissioner of Central Excise did not have the power to issue the direction to file the appeal. The Revenue's request was denied, and the application was rejected on 2-12-05.
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