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2019 (4) TMI 2148 - MADHYA PRADESH HIGH COURTAppeal dismissed on the ground of time limitation - rejection of refund claim - HELD THAT:- The Tribunal relied on the decision of the Supreme Court in Singh Enterprises vs. CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT]. In the said decision, Supreme Court examine the provisions of Section 35 of the Central Excise Act, 1944 and it was held that There cannot be any straitjacket formula for accepting or rejecting the explanation furnished for delay caused in taking steps. In the instant case, the explanation offered for the abnormal delay of nearly 20 months is that the appellant concern was practically closed after 1998 and it was only opened for some short period. From the application for condonation of delay, it appears that the appellant has categorically accepted that on receipt of order the same was immediately handed over to the consultant for filing an appeal. If that is so, the plea that because of lack of experience in business there was delay does not stand to be reason. Thus, no case is made out to warrant interference in exercising of our powers confer under Article 226 of the Constitution of India - petition dismissed.
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