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2008 (7) TMI 415 - HC - Central ExciseCondonation of delay of 280 DAYS - Appeal to High Court - Limitation - Held that:- Considering the correspondence annexed to the affidavit dated 24-7-2008 and the inquiry undertaken before recording a decision not to challenge the order of Tribunal, there can be no doubt that the applicant had consciously abandoned the cause and no ground is made out to establish in what manner such a conscious decision is incorrect. Merely because the respondent assessee was pursuing the matter further, cannot be a ground to come to the conclusion that the order of the Tribunal was wrong on the basis of judgment on which reliance has been placed by Tribunal being inapplicable. In fact, nothing has been shown as to how the said judgment becomes inapplicable when originally the same order of Tribunal was found to be correct in law and justified on facts. Even the revenue implications were considered by the Commissioner while recording the decision when the particulars of duty and penalty were called for. In the aforesaid set of facts and circumstances of the case, in absence of any sufficient cause having been made out, the delay in preferring Tax Appeal cannot be condoned and the application is hereby rejected.
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