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2017 (9) TMI 351 - HC - Central ExciseCondonation of delay in filing appeal - Section 35G of the Central Excise Act, 1944 - rejection to condone delay on the ground of jurisdiction and also on the ground that no explanation was given for the delay in filing the appeal after December, 2015 - Held that: - Sub-Section (3) of Section 35B of the Act provides that every appeal under this section shall be filed within 3 months from the date on which the order sought to be appealed against is communicated to the party concerned - The aforesaid provisions do not lay down any limitation on the power of the CESTAT to condone the delay of more than 30 days in filing the appeal rather it is open to the CESTAT to condone the delay in filing the appeal irrespective of the length of delay. - In view of the conjoint reading of Sub-Sections (3) and (5) of Section 35B of the Act it is implicit that the CESTAT does not lack in jurisdiction to condone the delay even of more than 30 days in the filing of the appeal - answered in favor of assessee. Reason for delay not given - Held that: - as there is no dispute to the fact that the ownership of the appellant was in transition, the new management had filed the appeal promptly without wasting unnecessary time and that the delay if any on its part is not deliberate or smacks of mala fides, the CESTAT probably took too technical a view in refusing to condone the delay - The facts and circumstances of the case establishes a sufficient good cause for condoning the delay as it is not necessary to explain even each days delay - decided in favor of assessee. Appeal allowed - decided in favor of appellant.
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