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2022 (6) TMI 281 - AT - Central ExciseCondonation of delay of 1191 days in filing the appeal - satisfactory justification for delay not provided - HELD THAT:- On going through the application, satisfactory explanation for condonation of delay in filing the appeal before this Tribunal, is not found. Learned counsel is also not able to provide any satisfactory reason to explain the delay. It is settled law that for condoning the delay in filing the appeal, the delay needs to be explained to the satisfaction of the appellate authority. Reliance can be placed in the case of OFFICE OF THE CHIEF POST MASTER GENERAL VERSUS LIVING MEDIA INDIA LTD. [2012 (4) TMI 341 - SUPREME COURT] where it was held that The claim on account of impersonal machinery and inherited bureaucratic methodology of making several notes cannot be accepted in view of the modern technologies being used and available. The law of limitation undoubtedly binds everybody including the Government. There are no justification in this application seeking condonation of delay of 1191 days in filing the appeal - appeal dismissed.
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