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2014 (6) TMI 91 - HC - Central ExciseCondonation of delay - Bar of limitation - whether the Tribunal was justified in dismissing the writ petitioner’s appeal on the ground of limitation - Held that:- the proper remedy of writ petitioner in this case was to file an appeal under Section 35 G of the Central Excise and Salt Act to this Court against the impugned order of the Tribunal rather than the writ petition under Article 226/227 of Constitution because the impugned order was appealable to this Court under Section 35G of the Central Excise and Salt Act - Tribunal should have condoned the delay in filing the appeal by the writ petitioner (appellant) instead of dismissing it on the ground of limitation. The delay in filing the appeal was hardly of 2 months and 19 days and keeping in view the ground stated in the present writ petition, we are inclined to hold that it constitutes sufficient cause within the meaning of Section 5 of the Limitation Act in filing the appeal beyond the statutory period prescribed for its filing - Decided in favour of assessee.
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