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2012 (10) TMI 819 - CESTAT, NEW DELHICondonation of delay of 405 days - rejection of the assessees’ refund claims - submission of the assessee that against the impugned orders challenged in the present appeals, the assessee preferred Writ Petition which stood dismissed on the ground of availability of alternative remedy before the Tribunal, they submit that the delay was not deliberate but only due to above reasons – Held that:- Assessee has not put forth bona fide reasons for condonation of delay and further the delay could easily be avoided by the assessee acting with normal care and caution - sufficient cause has not been made out for condoning the delay - COD applications dismissed
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