TMI Blog2012 (10) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... sion “sufficient cause” so as to entitle the assessee for condonation of inordinate delay of 726 days in filing the appeal - against assessee. - C.M. Nos. 27854-56-CII of 2011 and CEA No. 107 of 2011 - - - Dated:- 3-9-2012 - MR. AJAY KUMAR MITTAL. AND MR. G.S. SANDHAWALIA. JJ. PRESENT: Mr. Jagmohan Bansal, Advocate for the appellant. AJAY KUMAR MITTAL, J. CM No. 27855-CII of 2011 Application is allowed and the delay in refiling the appeal is condoned. CM No. 27856-CII of 2011 Allowed as prayed for. CM No. 27854-CII of 2011 1. This is an application under Section 35G of the Central Excise Act for condonation of 726 days' delay in filing the appeal. 2. Before deciding the said application, it may be advan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The Development Commissioner vide its letter dated 19.9.2008 (Annexure A-6) informed the appellant that the Board of Approval in its meeting dated 29.8.2008 had decided to extend the period of fulfilment of Net Foreign Exchange for a further period of five years subject to the conditions. On having failed to comply with the order, the Tribunal dismissed the appeal on the ground of non-compliance of stay order. Hence, the present appeal. 3. The copy of the impugned order passed by the Tribunal was sent to the assessee on 1.9.2008 and the same was received on 5.9.2008. The appeal could be filed within 180 days from the date of receipt of order. Hence, there was a delay of 726 days in filing the appeal before this Court. 4. Examining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in condoning the delay of short duration and a stricter approach where the delay is inordinate-Collector (L.A.) v. Katiji N. Balakrishnan v. M. Krishnamurthy and Vedabai v. Shantaram Baburao Patil. 5. In the present case, the plea for condoning the delay is that the appellant is a sick company and the appellant-Company was lying closed when the impugned order was received. Only one male Director was looking after the affairs of the company who due to heavy losses and involvement in various cases, could not file the appeal within time. The company is likely to revive now. On these premises, condonation of delay has been prayed. 6. The question regarding whether there is sufficient cause or not depends upon each case and primarily is a q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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