2013 (6) TMI 613

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dent : Shri Rakesh Goyal, Additional Commissioner (AR) Per: P R Chandrasekharan: The condonation of delay application and the stay application are directed against Order-in-appeal no. P-III/RS/355/2011 dated 30.11.2011 passed by the Commissioner of Central Excise (Appeals), Pune-II. 2. The appellant received the impugned order on 11.01.2012 and has filed the appeal on 12.12.2012. Normal period .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... id case it was further held that it is not a length of delay but the strength of the ground, which should be considered whether the condonation of delay has to be allowed or not and the grounds adduced should be sufficient to the satisfaction of the court that the appellant was prevented from filing the appeal within the time limit prescribed. The hon'ble apex Court held as follows:-    .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dia India Ltd. - 2012 (277) ELT 289(SC) held that COD application by Govt. dept. cannot be done mechanically merely because the Govt. or its want was party before the Court and in absence of plausible and acceptable explanation, government cannot plead that there was no gross negligence or deliberate inaction or lack of bona fide , and liberal construction has to be adopted to advance substantial .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X