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2017 (9) TMI 1736 - HC - Central ExciseDelay of 1731 days in fling appeal - Limitation Act - no satisfactory reason given for condonation of delay - case of appellant is that it came to know about the dismissal of its appeal on account of non-compliance only when other appeals were decided by the Tribunal - Held that:- No satisfactory explanation has been furnished by the assessee for such an inordinately long delay. Learned counsel for the assessee has also not been able to justify such a long delay in filing the appeal in this Court. The question regarding whether there is sufficient cause or not, depends upon each case and primarily is a question of fact to be considered taking into totality of events which had taken place in a particular case - According to the assessee, it came to know about the dismissal of its appeal on account of non-compliance only when other appeals were decided by the Tribunal. This is not a sufficient ground for condoning the delay. Delay cannot be condoned - Application for condonation of delay is dismissed
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