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2016 (12) TMI 1582 - HC - Central ExciseCondonation of delay - no satisfactory reason has been adduced by the appellant - The reason cited for the delay is that while initially there was no scope for appeal by virtue of the judgment of the Supreme Court in J.K.Udaipur Udyog, [2002 (8) TMI 162 - CEGAT, NEW DELHI], the reversal of the judgment by the Full Bench gave hope to the Appellant to file further appeals - Held that: - The judgment of the Supreme Court was delivered on 16.1.2006 and the appeals were filed on 25.11.2006. However, in the facts and circumstances of the matter, we take a lenient view and condone the delay of 25 months and 14 days upon payment of costs of ₹ 5,000/- in each case, to the Tamilnadu Mediation and Conciliation Centre, High Court, Chennai - delay condoned - decided in favor of assessee.
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