The Commissioner of Central Tax and Central Excise,Mumbai Central Commissionerate v. Orbit Corporation Ltd.
Case brief
What is this about?
The High Court of Bombay granted a motion for condonation of 143 days' delay in filing a Central Excise Appeal, accepting the explanation that the delay arose from a change in the respondent's name necessitating a transfer of files to the jurisdictional Commissionerate.
What did the court decide?
Motion for condonation of 143 days' delay in filing the Central Excise Appeal is allowed.