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2014 (9) TMI 559 - HC - Central ExciseCondonation of delay - Held that:- Tribunal had permitted the Revenue to file additional statement in support of the delay condonation application. We have perused such an additional statement filed by the Revenue at Annexure G to the appeal. We are broadly in agreement with the learned counsel for the respondent that the statement itself should not be sufficient to condone the delay. It is, of course, true that the Revenue had pressed in service strong prima facie case and substantial questions of law being involved. These, though would be relevant considerations, cannot form the sole basis for condoning delay in absence of any explanation whatsoever. In that view of the matter, we are inclined to place the proceedings back to the Tribunal for giving one opportunity to the Revenue to file additional affidavit. Decided in favour of Revenue.
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