2015 (7) TMI 1150 - HC - Central Excise

Condonation of delay - in absence of any valid reason delay not to be condoned - appeal dismissed - decided against appellant.

Summary

Issues:
Condonation of delay in filing the appeal.

Analysis:
The appellant sought condonation of a 227-day delay in filing the appeal, citing the need to avoid legal or technical objections. However, the explanation provided was deemed insufficient by the court. The court referenced a recent Supreme Court decision highlighting the importance of diligently adhering to the law of limitation. Emphasizing that condonation of delay should not be an anticipated benefit for government departments, the court underscored the necessity for valid and acceptable reasons for any delay. The court noted that the appellant's explanation lacked justification for the significant delay, leading to the rejection of the condonation application and subsequent dismissal of the appeal.

Judges' Decision:
The judges found no sufficient cause to explain the 227-day delay in filing the appeal. Citing the lack of a valid reason for condonation, the court rejected the application seeking condonation of delay and consequently dismissed the appeal. The court aligned its decision with a previous order from 2014, emphasizing the similarity of issues with appeals decided earlier. Consequently, the court disposed of the present appeal in line with the previous order, ultimately dismissing the appeal due to the inadequate explanation for the delay.