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2020 (7) TMI 86 - AT - Central ExciseCondonation of delay in filing appeal - sufficient cause for delay present or not - HELD THAT:- The order in appeal as has been proposed to be challenged was earlier accepted by the Committee of Commissioners and the Commissioner Jaipur gave the acceptance on 19 December, 2018. The extract of office note-sheet annexed with the time chart reveals that the order in appeal was directed to be reviewed on 15 May, 2019 without stating any reason for proceeding against the acceptance, which was made five months prior to the directions of the review. The limitation statute when specifically provides a time period for filing the appeals, the purpose requires adherence of time line for the same. Irrespective of the fact that Tribunal is empowered to condone the delay in filing the appeal but the sufficient cause has to be shown by the appellant seeking condonation of delay - the reason quoted is not sufficient rather reflects negligence on the part of the Department by first accepting the order proposed to be challenged and subsequently directing the review thereof for no reason. Also the reason quoted today is absolutely contrary to the reason mentioned in the application seeking condonation. None of these classify the criteria of being called as ‘sufficient cause’ of Section 5 of Limitation Act. COD application dismissed.
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