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2015 (11) TMI 143 - AT - Central ExciseCondonation of delay - Delay of 45 days - Held that:- Appellants have filed appeals before this Tribunal within 135 day i.e. 45 days after 90 days. The reason for causing further delay has been explained by the ld. Counsel that the Director of the Company told them that they are preferring appeals against the order of the Hon'ble High Court before the Hon'ble Apex Court in their case. As the reasons for causing delay has not been explained satisfactorily with any cogent evidence but having a casual approach. The appellants have relied in the case of N. Balakrishnan Vs. M. Krishnamurthy (1998 (9) TMI 602 - SUPREME COURT OF INDIA), wherein the Hon'ble Apex Court has held that time limit is fixed for filing the appeal and if there is a delay, that is to be explained on day to day basis. Admittedly, the appellants failed to do so, therefore, we do not find any merits in the applications for condonation of delay. - Decided against assessee.
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