RAJA MECHANICAL CO.(P) LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-I
Appeal is dismissed on
C.A. No.-005049-005049 - 2003Supreme Court09 Feb 2012
Bench: The Adjudicating Authority/Assessing Authority. However, The Said Declaration Was Not Filed Within The Time Prescribed Under The ‘Central Excise Act, 1944 (For Short ‘The Act’) & The Rules Framed Thereunder. Accordingly, The Adjudicating Authority Had Issued A Show Cause Notice Dated 11.10.1995 To The Assessee, Inter Alia, Directing It To Show Cause As To Why The Modvat Credit To The Tune Of Rs.1,47,000/-, Availed By It, Should Not Be Disallowed & Recovered Under Rule 57G Of The Central Excise Rules, 1944 (For Short ‘The Rules’) Read With Section 11A Of The Act And, Further Directed It To Show Cause As To Why Penalty Under Rule 173Q Of The Rules Should Not Be Imposed. Thereafter, A Corrigendum Dated 23.4.1997 To The Show Cause Notice Was Issued To The Assessee, Inter Alia, Directing It To Show Cause To The Assistant 2
Section 11ASection 5
Section 5 of the Limitation Act, 1963 explaining
the delay in filing the appeal.
6. The first appellate authority, being of the opinion
that it has no powers to condone the delay beyond
the prescribed period, has rejected the appeal vide
its Order dated 1.3.2000. Aggrieved by the same,
the assessee had carried the matter by way of
Second Appeal
