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2018 (12) TMI 1180 - HC - Central ExciseCondonation of the delay of 1553 days in filing the appeal - whether the appellant had shown sufficient cause for not having preferred any appeal before the Tribunal within the period of limitation? - Held that:- the assessee was not correctly advised that they would not be in a position to contest the merits of the matter before the Authority under the VCES. Therefore, the application filed under the VCES was rejected by order dated 15.11.2013 on the technical ground with regard to issuance of notice. - Before the Tribunal, it appears that the assessee was questioned as to whether they had challenged the order dated 27.8.2013, to which, the assessee explained that they pursued the matter under the VCES as they were advised to do so. Not convinced with the explanation, the Tribunal dismissed the appeal by order dated 25.10.2017. The facts clearly show that the reason for the delay has been explained, the explanation offered is reasonable and convincing - thus, the appellant had shown sufficient cause in not being able to prefer the appeal within the period of limitation. The delay in filing the appeal should be condoned - decided in favor of assessee.
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