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2014 (12) TMI 862 - HC - Central ExciseCondonation of delay - Inordinate delay of 1409 days - Held that:- Only reason stated is that the delay is neither willful nor wanton, but due to the above stated facts. We find that the facts narrated clearly show that at no point of time the petitioner showed sincerity in pursing the matter by participating into the adjudication proceedings. Time and again on the basis of plea of some return of unrelied upon documents, he has sought for postponement of the proceedings or filed petitions to scuttle the adjudication process. No doubt at the first instance, the Tribunal showed some indulgence calling upon the parties to give relied upon and unrelied upon documents, but after the first round of litigation, we find that the petitioner seems to be harping on the same issue again and again much to the annoyance of the Original Adjudicating Authority, who passed the order on 17.12.2009 as well as the Tribunal, who had to suffer the consequence of repeated application under Rule 41 of the CESTAT Procedure Rules. The Tribunal was very much annoyed on the conduct of the petitioner which we have already extracted above. In fact, we find that by jumbling various dates and events, the petitioner was attempting to confuse this Court as if there was a bona fide reason for the delay. After thorough examination and wasting the valuable time of this Court for more than 1 = hours, we are able to find that there is absolutely no justification for the delay of 1409 days and the entire exercise seems to be to further scuttle the Department's demand for duty, penalty and interest. Petitions for condonation of delay appear to be a dilatory tactics and there is no bona fide reason for the inordinate unexplained delay of 1409 days. In any event, the explanation given appears to be self-serving and to defeat the adjudication process. The time of the Original Adjudicating Authority, the Appellate Tribunal and this Court is wasted in this process, which we find lack bonafides on the part of the petitioner. The delay of 199 days in filing the appeal as against the order of the Tribunal dated 27.2.2013 also is based on the same plea and none of the documents relied upon in the typed set has been enclosed and the delay has been casually stated in the affidavit - In both the cases, we find that the plea for condonation of delay is not bona fide, but with the defiant intention to delay the process of recovery. We are constrained to dismiss both the petitions with cost. - Condontion denied.
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