https://www.taxtmi.com/caselaws?id=459600 The Karnataka HC allowed the petition filed by the assessee challenging rejection of appeal due to 184-day delay beyond limitation period. The court found sufficient cause for delay and condoned it despite statutory restrictions on the Commissioner's powers to condone delays. Following precedent in Apotex Research Pvt. Ltd. case, the HC exercised extraordinary jurisdiction to condone the delay. The appeal was restored to the Commissioner of Central Excise (Appeals), Mysore for decision on merits, with the assessee required to comply with other appeal maintenance conditions. en-us Mon, 23 Oct 2017 00:00:00 +0530 Thu, 19 Dec 2024 18:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459600 The Karnataka HC allowed the petition filed by the assessee challenging rejection of appeal due to 184-day delay beyond limitation period. The court found sufficient cause for delay and condoned it despite statutory restrictions on the Commissioner's powers to condone delays. Following precedent in Apotex Research Pvt. Ltd. case, the HC exercised extraordinary jurisdiction to condone the delay. The appeal was restored to the Commissioner of Central Excise (Appeals), Mysore for decision on merits, with the assessee required to comply with other appeal maintenance conditions. Case-Laws Central Excise Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459600