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2014 (9) TMI 616 - HC - Central ExciseCondonation of delay - question of law - maintainability of appeal - Held that:- The learned Single Bench rejected the writ application on the ground of existence of the alternative remedy of appeal, with liberty to the appellant to file an appeal. We are not inclined to reject the appeal on the technical ground that it involves no substantial question of law, since the Single Bench rejected the writ application on the ground of existence of alternative remedy of appeal. The appeal is, therefore, entertained. Condonation of delay - Held that:- Tribunal lost sight of the fact that the appellant was required to explain the delay from the last date of limitation till the date of filing of the appeal. If the appellant had 90 days to file the appeal from the date of receipt of the order sought to be challenged, the appellant need not have done anything at all for the first few days. The appellant could very well have become active only towards the end. In that view of the matter, the decision to dismiss the application for condonation of delay on the ground of a minor discrepancy in the date of receipt of the order sought to be appealed against, is not only unduly harsh, but also not sustainable in law. It is well settled that delay is to be explained from the last date of limitation onwards. What transpires during the entire period from the time when the order is received and the time when appeal becomes barred by limitation is not required to be explained. The appellant has only to show that, there was sufficient cause for not filing the appeal on the last day of limitation and thereafter explain the delay. The impugned order cannot be sustained and the same is set aside. - delay condoned - Decided in favour of assessee.
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