2019 (9) TMI 579

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.... 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 Department. Upon this show cause notice was issued....

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....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 appellant admits that in view of instructions dated 22.8.2019 issued by....