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2021 (7) TMI 1031 - HC - Central ExciseCondonation of delay of 107 days in filing the appeal - sufficient explanation for condonation of delay not provided - resignation of the concerned official dealing with excise matters - availability of alternate remedy by way of appeal - Section 35G of the Central Excise Act, 1944 - HELD THAT:- The delay of 107 days is not inordinate for the 1st respondent/Appellate Authority to dismiss the appeal as the precious rights to agitate the issue arising out of the order passed by the 2nd respondent/Commissioner of Customs and Central Excise, Salem cannot be denied to the petitioner unless there is an inordinate delay which has not been answered properly and condonation of the delay will cause prejudice to the interests of the Revenue. The alternate submission of the Learned Counsel for the respondents that the remedy lies by way of an appeal before this Court against the order of the 1st respondent/Appellate Authority under Section 35G of the Central Excise Act, 1944 also cannot be countenanced as the jurisdiction of the Court under Section 35G of Central Excise Act, 1944 can be invoked only where there is substantial question of law. The impugned orders is set aside with a consequential direction to the 1st respondent/Appellate Authority to number the appeals and dispose the same on merits in accordance with law - petition allowed.
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