HABIB AGRO INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, MYSORE
- 2013 (9) TMI 904 - KARNATAKA HIGH COURT - Central Excise
Condonation of Delay Held that - The AR who deals with the case had gone abroad for about a month - On his return, his mother had expired - The reason shown cannot be considered as unreasonable - Ther................
............ he appeals were filed. The reason shown cannot be considered as unreasonable. There does not appear to be any deliberate latches or neglect on the part of the authorised representative to file the appeals. In that view, the order of the Tribunal is set aside the matter is remanded back to the Tribunal. 3. Accordingly, the writ petitions are disposed off. The proceedings have been described as writ petitions. The Registry is directed to describe the proceedings as writ appeals vide Section 35(G) of the Central Excise Act, 1944.