2018 (11) TMI 1620

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....Hon'ble Shri Ajay Kumar Tripathi, Chief Justice And Hon'ble Shri Justice Parth Prateem Sahu For the Appellant : Shri Anurag Tiwari, Advocate For the Respondent : Shri Maneesh Sharma and Shri Vinay Pandey, Advocates ORDER Per Ajay Kumar Tripathi, Chief Justice 1. Heard counsel for the Appellant and counsel for the Respondent / Revenue. 2. The tax appeal has been preferred ....

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....ommissioner of Central Excise] may appeal to the [Commissioner of Central Excise (Appeals)] [hereafter in this Chapter referred to as the [Commissioner (Appeals)]] [within sixty days] from the date of the communication to him of such decision or order: [Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the....

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....to dismiss the appeal as being time barred. 5. We are not unmindful of the fact that the Act of 1944 has been enacted with the object and purpose to collect duties of excise on goods manufactured and produced within the territory of India which have serious implications as to the revenue and finances of the Government of India. Therefore, in the wisdom of the Legislatures the adjudication of th....

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....ll condone the delay in the interest of justice and allow the matter to be heard on merits. 9. Such an attractive argument cannot be entertained since it will have the effect of taking away the rigors of law which has been imposed by the Legislatures in the Act of 1944. 10. As we are well aware that in matters of limitation a right may subsist, but the remedy gets extinguished, therefore, by....