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2015 (10) TMI 140 - AT - Central ExciseCondonation of delay - Delay due to the maternity leave of Mrs. Paniveni - whether there is any plausible and acceptable explanation for condoning the enormous delay of 325 days - Held that:- Fact of one of the concerned employee, who in any case has also not been shown to be associated with the matter, going on maternity leave cannot be considered to be a reasonable cause for leading to such a huge delay of 325 days. - explanation tendered by the appellant for the delay in filing the appeal, is flimsy and does not inspire confidence. It is a clear case of latches on the part of the assessee in which case the ground of limitation cannot be diluted and the inordinate delay of 325 days cannot be condoned. - appeals are liable to be dismissed as barred by limitation. - Condonation denied.
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