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2013 (12) TMI 285 - AT - Central ExciseCondonation of Delay – Delay of 23 days - Held that:- The reasons given by the appellants for condonation of delay are totally unacceptable, inasmuch as having delayed the proceedings before the adjudicating authority and subsequently stating that on receipt of adjudication order they were under bona fide belief that the adjudication having passed beyond the stipulated period, is misconceived and incorrect - it is totally unacceptable reason for condonation of delay - any delay would be considered with pragmatism in a justice oriented approach, rather than the technical detection of sufficient cause - it cannot attributed to the adjudicating authority - no other valid reason or justifiable cause was propagated by the appellant before the first appellate authority – thus, the first appellate authority was correct in coming to the conclusion that appellant had not justified the belated filing of appeal before him – Decided against Assessee.
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