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2013 (9) TMI 498 - AT - Central ExciseCondonation of Delay - Commissioner rejected the request for remission of duty in respect of goods destroyed in fire - Based upon the said rejection of remission, Additional Commissioner confirmed the demand of duty - Held that:- It cannot be said that the delay in filing present appeal was on account of any malafide - There was a reasonable cause in the present matter leading to delayed filing of the appeal - the assesse was eventually given a copy of the order only on 11/5/11 and it was lapse on the part of the Revenue to respond to their very first letter addressed on 22nd October 2009 and the subsequent communications - There was no intentional lapse on the part of the assesse to delay filing of appeal. The subsequent order of Additional Commissioner confirming demand of duty as a consequence of rejection of remission application was challenged by the assesse within the period of limitation - if the department responded to their first communication, when the limitation period was yet to expire the delay in filing of appeal could not have been caused - the delay in the present appeal stands contributed by the Revenue and in fact the assesse had to take the strong legal remedy available to them, by way of filing of writ-petition before the Hon’ble Delhi High Court. - Delay condoned.
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