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2018 (10) TMI 1768 - HC - Central ExciseCondonation of delay of 2059 days in filing the appeal before the Tribunal - appeals to the Appellate Tribunal - Section 86 of the Finance Act, 1994 - sufficient explanation for condonation of delay given or not - HELD THAT:- In the present case, all that the appellant had stated, as explanation for the inordinate delay of five years in preferring the appeal, is that the Managing Director had sent a copy of the order to the advocate for filing the appeal, but the advocate had not filed the appeal in time. No explanation is furnished by the appellant as to why no follow up action was taken by the Managing Director of the appellant. The explanation furnished by the appellant, that the matter could not be followed up with the advocate because of difference in management, is vague and the Tribunal found it unacceptable. The present appeal is preferred against the order of the Tribunal refusing to exercise discretion to condone the delay - As we are satisfied that such exercise of discretion does not suffer from any error, much less an error which gives rise to a substantial question of law, we see no reason to exercise discretion to interfere - It would be wholly inappropriate for us, for the first time in proceedings under Section 35G of the Central Excise Act, to examine the appeal on its merits, when the Tribunal has refused to entertain the appeal on the ground of inordinate delay, in filing the appeal, of around five years. Appeal dismissed.
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