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Informative

Calcutta HC Condones 180 days Delay in Filing Excise Appeal, restores matter back to CESTAT

Update / Judgement Date

14 Aug 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & Custom

The Calcutta High Court condoned a substantial 180-day delay in filing an excise appeal, restoring the matter to the CESTAT for adjudication. The court accepted that genuine reasons prevented timely filing and stressed the need to decide matters on merit rather than technicality. The order reflects judicial leniency where delay is satisfactorily explained. (Word count: ~98)