2008 (4) TMI 703 - HC - Central Excise

Condonation of delay in filing appeal - time limitation - Held that - The petitioner could not explained the delay in filing this application. No sufficient cause has been shown in the said application - appeal dismissed - decided against appellant.

Summary

The petitioner challenged a Tribunal order after the limitation period without sufficient cause. The High Court found no merit in the appeal and dismissed the application without cost. The Tribunal directed adjustment between short and excess payments, allowing a refund claim if necessary.