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2013 (8) TMI 873 - CESTAT AHMEDABADCondonation of delay - Delay of 128 days - Review of order - Change of heart - Held that:- As per Sec. 35B(5) of the Central Excise Act, 1944 CESTAT can condone the delay in admitting an appeal after the relevant period specified in sub-section (3) or (4) of Sec. 35B, if it is satisfied that there was a sufficient cause for not presenting the appeal within prescribed period. - appellant has not shown a sufficient cause for condonation of delay in filing the appeal. It has also been rightly observed by Hon’ble Gujarat High Court as per order dated 20-3-2013 in the present proceedings that the legal issues raised by the Revenue alone cannot form the sole basis for condonation of delay in the absence of any explanation whatsoever. A change in the opinion by the same Committee of Commissioners, on reconsideration, cannot be considered as a reasonable cause for seeking condonation, when such a reconsideration itself is not legally correct. Accordingly we find no reason to condone the delay of 128 days in filing the appeal - Condonation denied.
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