CHHATTISGARH ELECTRICITY COMPANY LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard counsel for the Appellant and counsel for the Respondent / Revenue.

(2.) The tax appeal has been preferred under Section 35-G of the Central Excise Act, 1944 (for short, 'Act of 1944') against the decision and order dated 28.06.2016 passed by the Hon'ble Central Excise Customs & Service Tax Appellate Tribunal (for short, 'Tribunal'). The order of the Tribunal is Annexure P/1.

(3.) The Appellant had to move the said Tribunal when the Commissioner (Appeals) dismissed the appeal on the point of limitation since the appeal was preferred after the period of limitation which could not be condoned in terms of the Section 35 (1) of the Act of 1944. Section 35(1) of the Act of 1994 is reproduced here as under: