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2016 (10) TMI 386 - HC - Central ExciseCondonation of delay - Section 35G of the Central Excise Act, 1944 - delay of 171 days in filing appeal due to father's ill health and the appellant being a small contractor had no support staff to look after the day to day affairs of the unit - Held that: - It is evident from the order passed by the Tribunal that the petitioner’s father was not hospitalised even for a single day in the months of January, March, April and June 2014. Even in the months of February, May and July, 2014 the appellant’s father was hospitalised only for 4, 8 and 6 days respectively. In all, the hospitalisation was only for 18 days. It is not even the appellant’s case before the Tribunal that, because of his father’s ailment, he did not execute any work or that he did not attend office during this period of more than six months. The finding recorded by the Tribunal, that no sufficient cause was shown, and the belated filing of the appeal showed negligence and carelessness on the part of the appellant, does not suffer from any infirmity, much less one which gives rise to a substantial question of law necessitating interference in an appeal filed under Section 35G of the Act - delay not condonable - appeal rejected - decided in favor of Revenue.
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