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2013 (12) TMI 879 - BOMBAY HIGH COURTApplication for condonation of delay rejected – Compliance of Section 35(B)(5) of Central excise act – Appellant contended that the Tribunal has failed to take into consideration subsection 5 of Section 35(B) of the Central Excise Act which empowers the learned Tribunal to condone the delay – Held that:- It is not as if the appellants were not doing anything in the matter and have not taken any steps for filing the appeal - The delay has occasioned on account of the procedural aspects - After the Commissioner of Goa decided to accept the order, the matter was required to be sent to the Commissioner of Belgaum who was another member of the Committee - the Commissioner of Belgaum had proceeded on leave and the additional charge was given to the Commissioner of Mangaluru, the file was required to be sent to the Commissioner of Mangaluru - it would be in the interest of justice to condone the delay - Instead of non suiting the appellant on the technical ground, it would be appropriate that the dispute between the parties is decided on merits – Delay condoned – Decided in favour of Appellant.
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