2014 (7) TMI 844

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..... GEMENT:- The present appeal challenges an order dated 03.03.2011 of the Customs Excise Service Tax Appellate Tribunal. The appeal is highly belated - by more than three years. The Appellant submits by way of an explanation in the Memorandum of Appeal, that even though the impugned order was made on 03.03.2011 it received a query from its Refund Section by the Revenue Branch, whether order of 03. .....

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..... ry of the Court did not require the filing of an application for condonation of delay. This Court is of the opinion that the explanation afforded in the memorandum of appeal, in the extracts of the pleadings reproduced above, hardly can be stated to constitute "sufficient cause". Even if one accepts the earliest point of time when the knowledge of the impugned order was derived by the revenue, th .....

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