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2013 (7) TMI 568 - HC - Central ExciseCondonation of Delay of 825 days under Section 35 G of Central Excise Act, 1944 - Delay has occurred due to the fact that the appellant was prosecuting bonafide its application for rectification of mistake and thereafter the Writ Petition in this Court Held that:- The only explanation offered for delay in the affidavit in support As per the decision of the Apex court in the case of Office of the Chief Post Master General v. Living Media India Ltd. & Anr.,[ 2012 (4) TMI 341 - SUPREME COURT OF INDIA] has while refusing to condone the delay, inter alia, observed: Unless Government Instrumentalities have reasonable and acceptable explanation for the delay and there was a bonafide effort, there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural redtape in the process. Condonation of delay is an exception and should not be used as an anticipated benefit for the government departments In the instant case, the affidavit in support of the Motion does not give any explanation for the delay but merely states that the process takes reasonable time Decided in favor of Revenue. Credit of Additional Excise Duty (AED) utilised for payment of Basic duty of Excise - AED credit utilised was paid into the revenue through PLA and the original AED credit for payment of Basic Excise Duty was suo motu taken by the respondent Held that:- Considered appropriate not to put any cap on the use of the AED (GSI) credit accruing prior to 1.3.2003 - In terms of the provisions enacted in Finance Act, 2004, the debits were held not amounting to payment of duty and the assessee was required to meet the same obligation by payment from PLA. In the instant case, the debits were held to be of no consequence when the assessee was required to pay duty initially discharged using AED (GSI) credit Decided against the Revenue. Honble Court in this matter is not inclined to condone the gross delay in filing the appeal Notice of motion is accordingly dismissed.
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