TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal dismisses application for delay in appeal, directs fresh review of interest claim issue</h1> <h3>M/s. Yash Laboratories Versus Commissioner of Central Excise & ST., Daman</h3> M/s. Yash Laboratories Versus Commissioner of Central Excise & ST., Daman - TMI Issues Involved:1. Condonation of delay in filing the appeal.2. Granting of interest on refund.3. Proper disposal of appeal by the first appellate authority.Analysis:Issue 1: Condonation of delay in filing the appealThe Tribunal observed that despite multiple adjournments and opportunities given to the appellant, no representation was made on their behalf. Upon perusal of the record, it was found that the application for condonation of delay was not maintainable as the appeal had been filed within the time provided by the Central Excise Act, 1944. Consequently, the application for condonation of delay was dismissed.Issue 2: Granting of interest on refundThe appellant had filed a letter agitating for the interest due on the refund granted to them. The adjudication order in favor of the appellant for the refund did not address the interest issue raised by the appellant. The first appellate authority wrongly concluded that the appeal was filed against the original order instead of considering the interest claim. The Tribunal held that the impugned order needed to be set aside, and the matter should be reconsidered by the first appellate authority on its merits following the principles of natural justice.Issue 3: Proper disposal of appeal by the first appellate authorityThe Tribunal directed that the impugned order be set aside, and the matter be remitted back to the first appellate authority for a fresh consideration on its merits. It emphasized the importance of the first appellate authority reviewing the issue afresh in accordance with the principles of natural justice. The application for condonation of delay was disposed of accordingly.This judgment highlights the importance of timely filing of appeals, proper consideration of interest claims, and the need for appellate authorities to ensure a fair and just review of matters in accordance with legal principles.
TaxTMI 
TaxTMI 
