2007 (9) TMI 276

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..... 1944, seeking a reference of the question of law arising out of the final order dated 18-1-2000, passed by the Custom, Excise and Gold (Control) Appellate Tribunal, New Delhi (CEGAT), now known as the Central Excise and Service Tax Appellate Tribunal (CESTAT). 2. There is delay of 1494 days in filing of the Reference Petition. In the application for condonation of delay, it is stated that agains .....

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..... iberal view. inordinate delay of 1494 days in filing the petition in this Court cannot be held to be for reasons beyond the control of the applicant for any sufficient cause. The matter appears to have been pursued in reckless and negligent manner. It is appropriate to mention here that under similar circumstances, in the cases of Commissioner of Central Excise Commissionerate v. M/s. Jamna Auto .....

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