CESTAT condones 1354 days delay in Appeal filing due to Mental Insanity

Rosa Impex Private Limited Vs Commissioner of CGST (CESTAT Mumbai) In acceptance of the death of Managing Director and brain haemorrhage of the present Director of the Appellant Company as legal disability due to mental insanity, etc. delay in filing the appeal before the Commissioner (Appeals) is condoned at this end by invoking the principle enumerated under Section 6 of the Indian Limitation Act and the matter is remanded back to the Commissioner (Appeals) for a de novo hearing on merit of the appeal against the order passed by the refund sanctioning authority. FULL TEXT OF THE CESTAT MUMBA...