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2014 (4) TMI 912 - HC - Central ExciseCondonation of delay - Held that:- On perusal of averments made in the application, it reveals that it is a case of negligence and latches on the part of the office of the Union of India and on the part of the office of Assistant Commissioner as well. The limitation for filing appeal is 180 days, which is quite sufficient. It is unfortunate that during the aforesaid period, the appeal could not be properly prepared and filed. The reason given in the application are not supported by any documents and affidavit. Therefore, the same cannot be accepted. - In paragraph 6 of the application it is stated that appeal was presented before the Registry on 20.02.2006, which is wrong. In fact, on 20.02.2006, it was got reported by the Stamp Reporter and has been presented on 06.03.2006. There is no explanation for further delay from 20.02.2006 to 06.03.2006 - Condonation denied.
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