https://www.taxtmi.com/caselaws?id=368572 The High Court quashed the Tribunal's order dismissing the Petitioner's Appeal under Section 35C of the Central Excise Act, 1944, due to a delay in filing. Following the Supreme Court's decision allowing the application of Section 14 of the Limitation Act, 1963 to proceedings under the Act, the High Court directed the Tribunal to reconsider the condonation of delay. The Petitioner's Appeal was restored for fresh disposal on merits, emphasizing the need to evaluate reasons for the delay. The Court did not assess the case on merits but left it to the Tribunal for consideration, also instructing timely disposal of the pending rectification/review application. en-us Wed, 03 Oct 2018 00:00:00 +0530 Thu, 17 Jan 2019 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368572 The High Court quashed the Tribunal's order dismissing the Petitioner's Appeal under Section 35C of the Central Excise Act, 1944, due to a delay in filing. Following the Supreme Court's decision allowing the application of Section 14 of the Limitation Act, 1963 to proceedings under the Act, the High Court directed the Tribunal to reconsider the condonation of delay. The Petitioner's Appeal was restored for fresh disposal on merits, emphasizing the need to evaluate reasons for the delay. The Court did not assess the case on merits but left it to the Tribunal for consideration, also instructing timely disposal of the pending rectification/review application. Case-Laws Central Excise Wed, 03 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368572