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2019 (9) TMI 579

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.... Counsel ORDER Jaswant Singh, J, Since there is delay of 1475 days in filing the instant appeal, application under Section 5 of the Limitation Act has been filed seeking condonation of said delay Main case. Respondent-company was found engaged in manufacturing and clearance of excisable goods like branded auto parts without getting itself registered with the Central Excise Departmen....

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....ded period of limitation should have been allowed to be invoked in the facts and circumstances of the case? iii) Whether the Ld. Tribunal has erred in allowing the appeal on the point of limitation? iv) Whether the assessee is liable to pay the duty alongwithg interest and penalty in the facts and circumstances of the case? At the time of hearing, learned counsel for the appel....