https://www.taxtmi.com/caselaws?id=419065 The High Court addressed the delay in filing the appeal, monetary limits for pursuing appeals, and the imposition of penalty under the Central Excise Act. The Court balanced the interests of the revenue and the assessee, considering legal interpretations and relevant precedents. The Court exercised discretion to condone the delay in filing the appeal due to exceptional circumstances. It dismissed the appeal based on the monetary limit set by the CBEC, safeguarding both parties' interests. The Court left the legal issue regarding the validity of Rule 8(3A) open for future consideration. en-us Thu, 17 Feb 2022 00:00:00 +0530 Thu, 03 Mar 2022 06:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419065 The High Court addressed the delay in filing the appeal, monetary limits for pursuing appeals, and the imposition of penalty under the Central Excise Act. The Court balanced the interests of the revenue and the assessee, considering legal interpretations and relevant precedents. The Court exercised discretion to condone the delay in filing the appeal due to exceptional circumstances. It dismissed the appeal based on the monetary limit set by the CBEC, safeguarding both parties' interests. The Court left the legal issue regarding the validity of Rule 8(3A) open for future consideration. Case-Laws Central Excise Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419065