Laboni Collections Vs. Commissioner of Central Excise, Trichy

Laboni Collections vs Commissioner of Central Excise, Trichy

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Jul 01, 2011

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Citation: sooperkanoon.com/942702
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honourable Ms. Jyoti Balasundaram, Vice-President
Decided On: Jul 01, 2011
Case Number: Appeal No.ST/COD/207/11, ST/S/181/2011 & ST/263/2011 [Arising out of Order-in-Appeal No.60/
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Laboni Collections

Advocate For the Appellants: M.N. Bharathi, Advocate. For the Respondent: Parmod Kumar, SDR.

Respondent

Commissioner of Central Excise, Trichy

Excerpt

1. heard both sides. there is a delay of 261 days in preferring the above appeal before the tribunal against the impugned order of the commissioner (appeals) [before whom also, there was a delay of more than 9 months, which was not condoned]. no satisfactory explanation has been given by the assessees for the delay. therefore, i decline to condone the delay. as a result, cod application and stay application are dismissed. consequently, the appeal is dismissed as time-barred.

Full Judgment

1. Heard both sides. There is a delay of 261 days in preferring the above appeal before the Tribunal against the impugned order of the Commissioner (Appeals) [before whom also, there was a delay of more than 9 months, which was not condoned]. No satisfactory explanation has been given by the assessees for the delay. Therefore, I decline to condone the delay. As a result, COD application and stay application are dismissed. Consequently, the appeal is dismissed as time-barred.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties Laboni Collections vs Commissioner of Central Excise, Trichy Same Subject Excise Same Judge The Honourable Ms. Jyoti Balasundaram, Vice-President