Delay of 180 days in Excise appeal before CESTAT condoned & matter restored

Websol Energy Systems Ltd. Vs Commissiner of Cent. Excise (Calcutta High Court) Calcutta High Court held that delay of 180 days in filing of an appeal before Tribunal condoned since Tribunal is the last fact finding authority and delay of 180 days cannot be stated to be inordinate nor the assessee can be stated to have been not diligent in prosecuting matter. Facts- Assistant Commissioner confirmed demand of Rs.3,27,507/- under section 11A of the Act, imposing an equivalent amount of penalty in terms of the provisions of section 11AC and charging interest at appropriate rate under section 11AB...