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2015 (5) TMI 456 - GUJARAT HIGH COURT

2015 (5) TMI 456 - GUJARAT HIGH COURT - 2015 (321) E.L.T. 634 (Guj.) - Condonation of delay - Held that:- Tribunal has rejected the delay condonation application by impugned order by observing that the petitioner - original appellant has not given any justifiable reason for filing the appeal belatedly. It is true that the petitioner - original appellant ought to have and/or could have submitted elaborate reasons to justify the reason for filing the appeal belatedly. However, considering the fact .....

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- Dated:- 1-4-2015 - MR. M.R. SHAH AND MR. S.H.VORA, JJ FOR THE PETITIONER : MR PARESH M DAVE, ADVOCATE FOR THE RESPONDENT : MR RJ OZA, ADVOCATE JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1. Rule. Ms. Rujuta R. Oza, learned advocate waives service of notice of Rule for the respondent No.3 2. In the facts and circumstances of the case and with the consent of learned advocates appearing for respective parties, the matter is taken up for final hearing today. 3. We have heard Shri Paresh M. D .....

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appeal against the order passed by the learned Commissioner (Appeals). 5. The learned Tribunal has rejected the delay condonation application by impugned order by observing that the petitioner - original appellant has not given any justifiable reason for filing the appeal belatedly. It is true that the petitioner - original appellant ought to have and/or could have submitted elaborate reasons to justify the reason for filing the appeal belatedly. However, considering the fact that the petitioner .....

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