Commissioner of Central Excise Vs. S.V. Electricals Ltd.

Commissioner of Central Excise vs S.V. Electricals Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided May 02, 2000

~1 min read

https://sooperkanoon.com/case/18165

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/18165
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: May 02, 2000
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

S.V. Electricals Ltd.

Legal References

Reported In: (2000)(120)ELT104TriDel

Excerpt

1. this is an application filed by the department for condonation of delay in filing the appeal. the order passed by the commissioner was received on 31-5-99 as per the department and accordingly appeal was required to be filed on or before 30-8-99, but appeal in the registry of the tribunal was submitted only on 9-12-99. there is a delay of 4 months in filing the appeal. it was explained on behalf of the revenue that the delay has been caused due to administrative reasons. the reason given in the application is neither convincing nor substantiated to condone the delay. the supreme court itself has taken the view administrative reason is not a sufficient ground to condone the delay.accordingly, i am not convinced with the reason given by the department to condone the delay of 4 months.2. thus, the cod is rejected. consequently, appeal also is dismissed as barred by time.

Full Judgment

1. This is an application filed by the department for condonation of delay in filing the appeal. The order passed by the Commissioner was received on 31-5-99 as per the department and accordingly appeal was required to be filed on or before 30-8-99, but appeal in the registry of the Tribunal was submitted only on 9-12-99. There is a delay of 4 months in filing the appeal. It was explained on behalf of the Revenue that the delay has been caused due to administrative reasons. The reason given in the application is neither convincing nor substantiated to condone the delay. The Supreme Court itself has taken the view administrative reason is not a sufficient ground to condone the delay.

Accordingly, I am not convinced with the reason given by the department to condone the delay of 4 months.

2. Thus, the COD is rejected. Consequently, appeal also is dismissed as barred by time.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise vs S.V. Electricals Ltd. Same Subject Excise