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2014 (11) TMI 618 - HC - Central ExciseCondonation of delay - Sufficient reason - Held that:- Tribunal fell in error in rejecting the application for condonation of delay on the ground that there was no explanation of the steps initiated by the applicant between 29th October, 2009 and 1st week of April, 2010. The applicant was required to explain the delay from 29th January, 2010 onwards and not from 29th October, 2009 onwards. The unexplained delay, if any, was between October 29, 2009 and 1st week of April 2010. - Tribunal very rightly found that the delay need not be explained date-wise. The reasons advanced by the applicants for delay should evince bona fides and should be sufficient to warrant condonation of delay in filing the appeal. - delay need not be explained mechanically but the reasons advanced for the delay should reflect bona fides, perhaps the learned Tribunal would have taken note of the consequences of usurpation of an office and consequential misplacement of records and files, and found the reasons acceptable, had it not considered the conduct of the appellant within the period of limitation - tribunal directed to consider the application for condonation of delay afresh - Decided in favour of assessee.
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