2262-Day Excise Appeal Delay Condoned as Amnesty Scheme Pursuit Held Bona Fide

Shyam Steel Co Vs Commissioner of Central Tax (Calcutta High Court) The Calcutta High Court allowed a statutory appeal filed under Section 35G of the Central Excise Act, 1944, and condoned a delay of 2262 days in filing an appeal before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). The appeal challenged an interim order of the Tribunal dated 14.05.2024, by which the Tribunal had refused to condone the delay and had summarily dismissed the appeal on the ground of “total negligence.” The delay arose because the statutory limitation to file the appeal expired on 10.04.201...