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2016 (5) TMI 446 - HC - Central ExcisePeriod of limitation - Delay of more than one and half years in filing the appeal - Tribunal dismissed the appeal on the ground that once a decision was taken by the two Commissioners for not filing an appeal, the said matter had attained a finality and could not be reopened on the basis of a subsequent judgment given by a Tribunal - Held that:- the reasoning adopted by the Tribunal does not suffer from any error of law. The appellant cannot take advantage of a subsequent decision and reopen a matter which had attained a finality especially after a lapse of one and half years. The delay can be condoned in exceptional matters and while condoning the delay a discretion is given to the Tribunal or to the Court to condone the delay on sound reasoning. In the instant case, we find that the Tribunal has given sound reasoning in rejecting the application of the Department for condoning the delay. - Decided against the revenue
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