M/S SARAL WIRE CRAFT PVT. LTD. vs. COMMISSIONER CUSTOMS, CENTRAL EXCISE & SERVICE TAX,
C.A. No.-005631-005632 - 2015Supreme Court20 Jul 2015
Section 11ASection 37C
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
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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
