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COLLECTOR, SALES TAX AND CENTRAL EXCISE versus EVIAN FATS AND OIL (PVT.) LTD.


Section 47 HC's delayed appeal was delivered on 13/2009 to the appellant / collector's certified copy of the Tribunal's unpaid order. The recommended period of sixty days for filing an appeal in the High Court against the Tribunal's order was to start from 13. 2003, but about three months and twenty-four days after the date of the appeal filed in the High Court, the 9th was filed on 2003, which is expected to be withheld over time, if the major taxpayer If there was any delay in providing the copy of the certificate to the relevant branch in the unit, the respondent was not liable for it and the right created in its favor could not be relinquished because of the delay in the sales tax office. The party cannot be prosecuted for negligence by the appellant or his lawyer. Sales tax department officials were not vigilant in filing appeals before the High Court and were negligent; the defendants cannot be punished. Timely disappointment, disapproval of the circumstances.

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