TMI Blog2014 (4) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... notice of hearing in the appeal filed by Revenue is dated 24.5.2010 and as per provision of Section 35B (4) of the Central Excise Act, 1944, the assessee can file cross-objection within 45 days from the date of receipt of notice of hearing. In the present case as the notice of hearing in the appeal filed by Revenue was received in the month of April 2010 and the present appeal was filed on 31.7.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGEMENT Per Mr. S.S. Kang: Heard both sides 2. The applicant filed this application for condonation of delay of 845 days in filing of appeal. The contention of the applicant is that the impugned order was received by the applicant and the applicant had already paid the amount of duty along with interest. However the applicant has received notice of hearing in respect of the appeal fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012, therefore, there is no reasonable cause explained by the applicant in filing of the appeal within the period of limitation. 4. I find that in the present case, there is delay of 845 days in filing of appeal. The reason explained by the applicant is that the applicant received the notice for hearing in respect of the appeal filed by Revenue and subsequently, the applicant filed this appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling appeal/cross-objection within period of limitation. In the present case, the appellant has failed to explain the reasonable cause in filing of appeal or cross-objection within the period of limitation. In these circumstances, I find no merit in the application for condonation of delay, the same is dismissed. Consequently, the appeal is also dismissed. - - TaxTMI - TMITax - Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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