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2013 (1) TMI 3 - CESTAT, BANGALORECondonation of delay in filling of appeal u/s 35B - delay of 2649 days – Appellants submits that they were pursuing a writ petition filed in the Hon'ble High Court of Andhra Pradesh and that the writ petition was dismissed as withdrawn on 17.6.2011 and further that the present appeals and applications were filed thereafter - Held that:- The pendency of the writ petition filed by the appellants who were conscious of the statutory remedy cannot per se constitute a valid ground for condonation of the deliberate delay of over seven years. In favour of revenue
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