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2015 (8) TMI 1326 - CESTAT AHMEDABAD

2015 (8) TMI 1326 - CESTAT AHMEDABAD - TMI - Condonation of delay - financial difficulties - inability to arrange the money for making the mandatory deposits for filing appeal - reference made to the case Union of India & Others Versus Perayam Subhash & Others [2008 (2) TMI 862 - SUPREME COURT] - Held that: - the case of Perayam Subhash & Others not applicable as merits of the case is involved. - The requirement of mandatory deposit under the provision of Section 35F, of the Central Excise A .....

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ical) Represented by : Appellant(s): Shri Nirav Shah (Advocate) Respondent (s): Shri L. Patra (Authorised Representative) Per : Mr. P.M. Saleem, The applicant filed this application for condonation of delay of filing appeal for 175 days. 2. The Learned Advocate on behalf of the applicant submits that the delay was caused due to financial difficulties, as the applicant failed to arrange the money for making the mandatory deposits for filing appeal. He further submits that merit of the appeal is i .....

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