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2014 (11) TMI 575 - HC - Central ExciseCondonation of delay - Whether in the facts and circumstances of the case, the appellant could make out a case for condonation of delay in filing the appeal before the Commissioner, Customs and Central Excise, Bhopal when the order was not served upon the appellant, it was served to an ex-employee of the appellant, thereafter the appellant was prevented to file appeal within time and it was sufficient cause for condonation of delay - Held that:- appellant had not stated all the facts in the application seeking condonation of delay about the documentary evidence filed along with the application, though appellant ought to have been pleaded these facts in the application itself. But after perusal of the application, affidavit of Gulab Mewade and medical papers of Dinesh K. Agrawal, we find that a sufficient cause was made out by the appellant for condonation of delay in filing appeal before the respondent. Accordingly, we condone the delay in filing appeal before the respondent. appellant is permitted to deposit the entire amount of duty of Central Excise ₹ 2,98,195 with the respondent within a period of four weeks - Decided partly in favour of assessee.
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