ISMT LIMIKTED Vs. COMMISSIONER OF CENTRAL EXCISE & CUSTOMS AND CENTRAL EXCISE COMMISSIONERATE
HIGH COURT OF BOMBAY
Commissioner Of Central Excise And Customs And Central Excise Commissionerate
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(1.) Heard Mr. Yadkikar, learned Counsel appearing for the appellant, as well as Mr. Ladda, learned Counsel appearing for the respondent.
(2.) Though the appellant raises certain questions of law referred to in paragraph2 of the appeal, in view of the fact situation as well as in view of the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (hereinafter referred as 'Tribunal' for the sake of brevity), the question for consideration is formed, whether in the facts and circumstances of the case, the Tribunal was justified in dismissing the appeal on the ground that it was filed before the Commissioner (Appeals) beyond period of limitation as per provisions of the Act, namely under Section 35 of the Central Excise Act, 1944?
(3.) With the consent of the parties, as the issue involved being limited one, the appeal is taken up for final hearing disposal.;
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