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2018 (12) TMI 337 - AT - Central ExciseCondonation of delay of 215 days in filing appeal - no proper justification given for such delay - difference of opinion - Held that:- As there is difference of opinion, matter is referred to Third Member for resolving the Difference of Opinion on the issue: Whether the delay has to be condoned subject to imposition of cost of ₹ 2000/- as held by the Member (Judicial) or the Condonation of Delay has to be rejected as the appellant has not given plausible and just explanation explaining the delay in filing the appeal, and consequently, the appeal is to be rejected as barred by limitation.
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