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2013 (3) TMI 235 - GUJARAT HIGH COURTMiscellaneous application filed for restoration of appeal dismissed - delay in filing appeals - non-compliance of the provisions of Section 35F of the Central Excise Act, 1944 - Held that:- Insofar as the delay caused in filing the miscellaneous application for restoration is concerned, a perusal of the averments made therein indicates that all that is stated therein is that the petitioner-company had been suffering from financial difficulties. Such averments fly in the face of the statement made before this court on 10th September, 2004 whereby it was stated that the petitioner-company was then in a position to deposit Rs. 6 lacs. Under the circumstances, the submission that the petitioner was facing financial difficulties and that petitioners had shown their bona fides by depositing the amount towards pre-deposit does not merit acceptance. Thus in respect of such inordinate delay of more than five years and half years with a one sentence explanation that the petitioners were suffering from financial difficulties, can by no stretch of imagination be said to be a reasonable explanation. Also no application for extension of time was ever moved before the Tribunal. Under these circumstances, no infirmity can be found in the impugned order of the Tribunal in rejecting the restoration application. Even the present petition challenging the above tribunal order has been filed after a period of two years from the date of the impugned order without any explanation worth the name coming forth in the petition cannot be said to be a normal delay, which can be brushed aside without any reasonable explanation coming forth - petition deserves to be dismissed.
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