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2014 (9) TMI 223 - HC - Central ExciseCondonation of delay - Inordinate delay of 898 days - interest under Section 11AB - penalty under Section 11AC - whether this Court can, in an appeal under Section 35G of the Central Excise Act, interfere with the judgment and order rejecting an application for condonation of delay on merits - Held that:- The application for condonation of delay filed before the learned Tribunal reveals that there is some explanation for the delay till March 8, 2012 when the order of the learned Tribunal was received by the appellant. According to the appellants, they were given the erroneous legal advice to await the outcome of the appeal from the Interim Order. While considering an application for condonation of delay, no strait jacket formula is prescribed to come to the conclusion if sufficient and good grounds had been made out or not. Each case has to be weighed from its own facts and the circumstances in which the party acts and behaves. From the conduct, behavior and attitude of the appellant, the Supreme Court found that it could not be said that the party had been callous and negligent in prosecuting the matter. We are required to deal with a reasoned order of the learned Tribunal taking into consideration all relevant facts. It is reiterated that, had we been entertaining a delayed application, we might have condoned the delay on the grounds given; but our interference is not warranted in view of the limited scope of an appeal under Section 35G of the Central Excise Act. - Following decision of Improvement Trust, Ludhiana v. Ujagar Singh [2010 (6) TMI 660 - SUPREME COURT] - Decided against assessee.
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