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2014 (4) TMI 6 - CESTAT NEW DELHICondonation of delay - Delay in receiving order - Held that:- there is delay of 845 days in filing of appeal. The reason explained by the applicant is that the applicant received the notice for hearing in respect of the appeal filed by Revenue and subsequently, the applicant filed this appeal. I find that notice of hearing in the appeal filed by Revenue is dated 24.5.2010 and as per provision of Section 35B (4) of the Central Excise Act, 1944, the assessee can file cross-objection within 45 days from the date of receipt of notice of hearing. In the present case as the notice of hearing in the appeal filed by Revenue was received in the month of April 2010 and the present appeal was filed on 31.7.20102 hence there is delay of more than 2 years. Even in the present case, the appeal be treated as cross-objection in the appeal filed by Revenue. There is delay of more than 2 years. In these circumstances, I find that as per provision of Section 35B(4) the Tribunal has power to condone the delay in filing of appeal or any cross-objection in case reasonable cause is explained for not filing appeal/cross-objection within period of limitation. In the present case, the appellant has failed to explain the reasonable cause in filing of appeal or cross-objection within the period of limitation - Condonation denied.
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