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2015 (10) TMI 707 - HC - Central ExciseCondonation of delay - Delay of 175 days - CA did not performed his obligations - Alternate arrangements caused delay - Held that:- Tribunal appears to have been primarily of the opinion that the explanation for the delay was unacceptable in view of the failure of the respondent to even disclose the name of the Chartered Accountant making their application for condonation of delay casual in nature. Now that the appellant has furnished proper details of the Chartered Accountant in question and also explained the steps taken by it subsequently in the additional affidavit in support of the application for condonation of delay filed earlier, we are of the considered opinion that a final adjudicatory order is always desirable in preference to an order on technicalities. In the facts of the case, we are satisfied to condone the delay and direct restoration of the appeal before the Tribunal for disposal in accordance with law. - Decided in favour of assessee.
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