M/S SARAL WIRE CRAFT PVT. LTD. vs. COMMISSIONER CUSTOMS, CENTRAL EXCISE & SERVICE TAX,

Delay condoned. Leave granted. The Appellant is aggrieved by the fact that the right of Appeal bestowed on the assessee by the Central Excise Act, 1944 (in short ‘the Act’) has virtually Page 2 JUDGMENT been rendered nugatory since, successively, its Appeal has been declined consideration on merits, having instead held as time-barred. Succinctly stated, the Appellant had sought