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2017 (5) TMI 1140 - HC - Central ExciseCondonation of delay - Levy of penalty under Rule 26 of Central Excise Rules - Clandestine removal fo goods - Held that: - the appellant was CHA and being a CHA the appellant was required to take due care and was supposed to know the law, the learned tribunal has refused to condone the delay. However, it appears that there does not appear to be any other mala fide intention on the part of the appellant in not preferring the Appeal within the period of limitation. As such, by not preferring the Appeal within the period of limitation, the appellant was not going to be benefited. Even otherwise, considering the fact that when against the Order-in- Original other Appeal /Appeals at the instance of the co-noticee is /are pending before the learned tribunal, the learned tribunal ought to have condoned the delay even on imposing reasonable cost - on imposing reasonable cost to be deposited with the Commissioner of Central Excise, which the appellant has agreed to pay to the Department, delay caused in preferring the Appeal be condoned - appeal allowed - decided in favor of appellant.
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