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2016 (6) TMI 408 - HC - Central ExciseCondonation of delay - 405 days - Imposition of duty and personal penalty - Held that:- the said order certainly is prejudicial to the interest of the appellant. Though, while dismissing the condonation petition, CESTAT, Chennai Bench, has observed that there is no justifiable cause, going through the reasons assigned, it could be seen that the appellant has not offered a detailed explanation. Also the Tribunal has observed that dislocation of residence is not a justifiable cause. But the fact remains that the appellant has contended that his mother had passed away. As rightly contended by the appellant that length of time, should not weigh in the minds of the Courts/tribunals, in considering the sufficiency of the cause shown, but at the same time, cause should be explanatory. The appellant is also of the view that reasons assigned are not explained in details, but considering the prejudice to be caused, in the event of dismissal of the applications filed to condone the delay and following the principles of law enunciated in the decision of the Hon'ble Supreme Court, we are inclined to condone the delay of 405 days in filing the appeal before CESTAT on condition that the appellant pays costs of a sum of ₹ 2,500/- in each of the appeals to My Lord the Hon'ble Chief Justice's Relief Fund, within a period of three weeks. - Decided in favour of appellant
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