2022 (1) TMI 763

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..... the facts and circumstances of the case. It is true that the explanation offered by the appellant for condoning the inordinate delay was not substantiated by the material evidence but in the interest of justice and equity, we deem it appropriate to provide an opportunity to the appellant to satisfactorily explain the cause for the delay in filing the appeal. The ends of justice would be sub-se .....

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..... er dated 03.09.2018 passed by the Customs, Excise Service Tax Appellate Tribunal, South Zonal Bench, Bangalore [CESTAT for short] in Final Order No.21309/2018 in E.Appeal No.20074/2016. 2. The appellant claims that the company is an importer of mobile phones and assemblers of Note Book Computers falling under Chapter 84 and 85 of the Central Excise Tariff Act ['Act' for short]. The ap .....

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..... o a conclusion that no sufficient cause was shown, rejected the said application. Consequently, appeal came to be dismissed. Hence, the present appeal is filed by the appellant/assessee raising the following substantial questions of law: [a] Whether the Hon ble Tribunal was right in law in dismissing the appeal without condoning the delay. [b] Whether the order of the Hon ble Tribunal is .....

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..... appellant for condoning the inordinate delay. Hence, no interference is warranted by this Court. 6. We have carefully considered the rival submissions of the learned counsel appearing for the parties and perused the material on record. 7. It is trite that there is no straight jacket formula for exercising the discretionary power in condoning the delay which necessarily depends on the facts .....

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..... 03.09.2018 passed by the CESTAT in Final Order No.21309/2018 in E.Appeal No.20074/2016 is set aside. The matter is remanded to the CESTAT to re-consider the same in accordance with law after providing an opportunity to the appellant to file a better affidavit for explaining the reasons satisfactorily inasmuch as the delay caused in filing the appeal. Accordingly without answering the substantia .....

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