Commissioner of Central Excise, Vs. M/S. Atul Fastners

Commissioner of Central Excise, vs M/S. Atul Fastners

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jun 12, 2001

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Citation: sooperkanoon.com/23731
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Jun 12, 2001
Subject: Land Acquisition

Case Summary

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

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise,

Respondent

M/S. Atul Fastners

Legal References

Reported In: (2002)(150)ELT632TriDel

Excerpt

1. when the case was called none appeared on behalf of the respondents inspite of notice.3. in this case the appeal is to be filed on or before 12.4.2001 and appeal was filed by the revenue on 16.4.2001. the contention of the revenue is that 13th, 14th and 15th april, 2001 were the holidays.therefore, the appeal was filed on 16.4.2001. the revenue is also relied upon the decision of the hon'ble supreme court in the case of state of haryana vs. chandra mani, reported in (1998) 3, s.c.c. 132. in view of the explanation given by the revenue and in view of the decision of hon'ble supreme court, the delay in filing the appeal is condoned.

Full Judgment

1. When the case was called none appeared on behalf of the respondents inspite of notice.

3. In this case the appeal is to be filed on or before 12.4.2001 and appeal was filed by the Revenue on 16.4.2001. The contention of the Revenue is that 13th, 14th and 15th April, 2001 were the holidays.

Therefore, the appeal was filed on 16.4.2001. The Revenue is also relied upon the decision of the Hon'ble Supreme Court in the case of State of Haryana Vs. Chandra Mani, reported in (1998) 3, S.C.C. 132. In view of the explanation given by the Revenue and in view of the decision of Hon'ble Supreme Court, the delay in filing the appeal is condoned.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise, vs M/S. Atul Fastners Same Subject Land Acquisition