2010 (7) TMI 543 - AT - Central Excise

Condoning the delay - Issue involved in this case is sensitive in nature, a proper care is made in deciding the quantum of ground on which appeal has to be filed - The delay is not intentional - No authorization to file the application for condonation of delay, the reason given for the delay is highly unsatisfactory - Find that the lower appellate authority has asked the original authority to hear the appellants and pass a speaking order - Therefore, it is not obvious how the case is sensitive in nature requiring more time to consider filing an appeal - Hence, is not a fit case for condoning the delay in filing the appeal.

Summary

The Appellate Tribunal CESTAT, Chennai dismissed the appeal filed by the Deputy Commissioner of Customs due to lack of authorization for condonation of delay and unsatisfactory reasons provided for the delay. The appeal, along with the stay petition and condonation of delay application, was dismissed.