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2022 (1) TMI 763 - HC - Central ExciseCondonation of delay of 376 days in filing appeal - sufficient cause for delay was shown or not - HELD THAT:- It is trite that there is no straight jacket formula for exercising the discretionary power in condoning the delay which necessarily depends on the facts and circumstances of the case. It is true that the explanation offered by the appellant for condoning the inordinate delay was not substantiated by the material evidence but in the interest of justice and equity, we deem it appropriate to provide an opportunity to the appellant to satisfactorily explain the cause for the delay in filing the appeal. The ends of justice would be sub-served in setting aside the order and remanding the matter to the CESTAT whereby an opportunity may be provided to the appellant to file a better affidavit for explaining the cause for the delay satisfactorily - matter is remanded to the CESTAT to re-consider the same in accordance with law after providing an opportunity to the appellant to file a better affidavit for explaining the reasons satisfactorily inasmuch as the delay caused in filing the appeal.
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