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2019 (3) TMI 861 - HC - Central ExciseCondonation of delay of 932 days in filing appeal - Section 35G(2)(a) of CEA - Held that:- It is very clear that the person aggrieved can approach the High Court within 180 days from the date the order is received and in the event the parties failed to approach the High Court within the time allowed then the High Court has been given power to condone the delay if it is satisfied that there was sufficient cause for not filing the appeal within the prescribed period of limitation. The party in default i.e. not approaching the High Court within the period of limitation as provided under Section 35G(2)(a), is required to show sufficient cause for approaching the High Court beyond such period of limitation - there is no question of any bona-fide to justify that after payment of Service Tax alongwith interest the penalty was also waived. Such, a presumption is not acceptable in absence of any cogent material on record. The facts of the present case is clearly show a gross negligence and deliberate in action in not approaching the Court within the prescribed time for filing an appeal before this Court - The appellant has failed to show sufficient cause for condoning such a huge delay of 932 days. Delay condonation application is rejected - appeal dismissed.
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