Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 690 - HC - Central ExciseCondonation of delay - Delay of 100 days - petitioners urged that the peon of the Company who received orders in original did not hand over the same to the Managing Director for some time and therefore, there was some delay on his part and thereafter the Managing Director himself was suffering from diabetes and hyper-tension and other diseases - Held that:- The delay was not so inordinate that the same could not have been with sufficient explanation not condoned. If the Tribunal was of the opinion that some further evidence in support was needed, the same could have been called for. However, when such facts are stated before us on affidavit, we would be inclined to condone the delay. Since petitioners failed to represent their case before the Tribunal, it must be held that they were partially responsible in the ultimate result. - Decided in favour of assessee.
|