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TMI Blog2022 (1) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... I JEEVAN J.NEERALGI, SCGC.) J U D G M E N T S. SUJATHA, J., This appeal is filed by the appellant/assessee challenging the order 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days. 3. On considering the applications filed by the appellant seeking for condonation of delay of 376 days, CESTAT having come to 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 Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order submitted that the CESTAT has rightly rejected the application since no satisfactory explanation was offered by the 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bstantial questions of law arise for our consideration. Hence, the following: ORDER The order impugned dated 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 rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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