SARAL WIRE CRAFT PVT. LTD. Vs. CESTAT
LAWS(UTN)-2013-6-114
HIGH COURT OF UTTARAKHAND
Decided on June 11,2013

Saral Wire Craft Pvt. Ltd. Appellant
VERSUS
CESTAT Respondents

JUDGEMENT

- (1.) Heard. This appeal preferred under Section 35G of Central Excise Act, is directed against the order dated 7-2-2013, passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi Principal Bench, Court No. Ill, in Excise Appeal No. 55291 of 2013 whereby the appeal filed by the assessee was dismissed.
(2.) It appears that assessee filed his appeal before Commissioner (appeals), Central Excise, Meerut II, after the expiry of the period of limitation. It is observed by the ITAT that the Commissioner rightly rejected the appeal as barred by time as said authority had no power to allow the condonation of delay beyond the period of thirty days after expiry of the period of appeal.
(3.) Admittedly, the appellant was served with the order challenged before Commissioner, by him, but his plea was that the employee who received the order left the job. It is question of fact and concurrent satisfaction has been recorded by the two authorities below.;


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