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2024 (1) TMI 959 - HC - Central ExciseCondonation of delay in filing appeal - appeal barred by 1754 days in re-filing - no sufficient reasons for the delay - denial of CENVAT Credit - inputs - various iron and steel items which had been used for supporting the structures. - HELD THAT:- On merit, the issue has been settled in favour of the assessee and, therefore, it is not felt that in the present case, the issue of limitation and whether there is any suppression as such needs to be gone into, as argued by counsel for the Revenue since on merits the issue stands decided against it. The appeal is also patently time barred and there is no ground to condone the delay in refiling since initially it was filed by a separate counsel way back on 27.06.2015 and had been returned with objections on 10.07.2015. The appeal was re-filed on 18.02.2016 by the earlier counsel and had been returned on 28.03.2016 and re-filed on 11.04.2016. The same was returned on 04.06.2016 to the said counsel which had been re-filed on 09.06.2016 and had been returned on 08.08.2016. In the application for condonation of delay, it has been mentioned that the earlier counsel did not return the original set of documents by saying that the original file has been misplaced and is not traceable and he is no longer on the panel - the fact remains that after the returning of the appeal in August, 2016, the present appeal was filed by preparing a fresh paper book only on 23.05.2022 and there is nothing to show in the application as to what transpired from August, 2016 to 23.05.2022 and, thus, the inordinate delay as such which has occurred in refiling thereafter also cannot be justified in any manner. In the absence of any sufficient cause having been shown, even on the issue of limitation, the delay is not liable to be condoned. Appeal dismissed.
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