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    <title>2019 (9) TMI 326 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court dismissed the appeal due to a significant delay of 1471 days in filing, leading to an application for condonation under Section 5 of the Limitation Act. The case revolved around the demand for Central Excise duty of &amp;amp;8377;55,91,573/- on unregistered goods, with issues concerning the extended period of limitation and the assessee&#039;s liability for duty, interest, and penalty. Despite seeking withdrawal based on Ministry of Finance instructions, the appeal was dismissed as withdrawn, leaving the question of law open for future consideration, with no decision on the delay condonation application.</description>
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    <pubDate>Thu, 05 Sep 2019 00:00:00 +0530</pubDate>
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      <description>The court dismissed the appeal due to a significant delay of 1471 days in filing, leading to an application for condonation under Section 5 of the Limitation Act. The case revolved around the demand for Central Excise duty of &amp;amp;8377;55,91,573/- on unregistered goods, with issues concerning the extended period of limitation and the assessee&#039;s liability for duty, interest, and penalty. Despite seeking withdrawal based on Ministry of Finance instructions, the appeal was dismissed as withdrawn, leaving the question of law open for future consideration, with no decision on the delay condonation application.</description>
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