ARCL ORGANICS LTD & ANR Vs. COMMISSIONER OF CENTRAL EXCISE
LAWS(CAL)-2015-9-184
HIGH COURT OF CALCUTTA
Decided on September 04,2015

Arcl Organics Ltd And Anr Appellant
VERSUS
COMMISSIONER OF CENTRAL EXCISE Respondents

JUDGEMENT

- (1.) G.A.No.2854 of 2015 Let affidavit of service filed in Court today be kept on record.
(2.) The application for condonation of delay in preferring appeal against the order dated 25th November, 2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata in Miscellaneous Application No.E/M/71345/2015 and on Excise Appeal No.E/A/445-446/2010, is taken up for hearing.
(3.) At the very outset, Mr.S.P.Majumder, learned advocate for the appellant submits that there is a mistake in calculating the period of delay. Since the certified copy of the order dated 25th November, 2013 was received on 23rd September, 2014 and under section 35G of the Central Excise Act, 1944 an appeal has to be preferred within 180 days, the delay in preferring the appeal actually is 146 days and not 427 days as stated in the petition. Such submission of the appellant is accepted. Perused the application . Causes shown in the application for condoning the delay are sufficient. Therefore, the delay of 146 in preferring appeal is condoned. The application for condonation of delay is allowed. Let the appeal be registered if it is otherwise in form. G.A.No.2856 of 2015;


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