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        Central Excise

        2024 (4) TMI 1282 - HC - Central Excise

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        Applicant granted liberty to make pre-deposit within three weeks and file statutory appeal without limitation concerns Calcutta HC in CAN 2/2024 granted an applicant liberty to make pre-deposit within three weeks and file statutory appeal after dismissal of MAT 1126/2023. ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Applicant granted liberty to make pre-deposit within three weeks and file statutory appeal without limitation concerns

                              Calcutta HC in CAN 2/2024 granted an applicant liberty to make pre-deposit within three weeks and file statutory appeal after dismissal of MAT 1126/2023. Applicant expressed genuine apprehension that appellate authority might reject appeal on limitation grounds if pre-deposit condition was complied with. Court directed appellate authority not to reject appeal on limitation grounds but dispose on merits after affording reasonable opportunity to applicant. Application disposed with these directions.




                              The Calcutta High Court, in CAN 2 of 2024, addressed an application seeking permission to effect a pre-deposit and pursue a statutory appellate remedy after the dismissal of an appeal in MAT 1126 of 2023. The applicant expressed a "genuine apprehension" that the appellate authority might reject the appeal on the ground of limitation if the pre-deposit condition was complied with and the appeal filed. Considering the timeline-writ petition filed on 13th February 2023, disposed on 18th May 2023, appeal preferred on 11th April 2023, and dismissed on 30th January 2024-the Court granted liberty to the applicant to comply with the pre-deposit within three weeks and file the appeal. Crucially, the Court directed that "the appellate authority shall not reject the appeal on the ground of limitation but dispose of the appeal on merits and in accordance with law after affording reasonable opportunity to the applicant." The application was accordingly disposed of with these directions.
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                              ActsIncome Tax
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