2012 (9) TMI 29 - AT - Central Excise

Plea for condonation of delay - reason provided for non filing the appeal in time being quit of employee looking after the excise work in July 2011 and new employee taking over in September 2011 - Held that - Details as regards who was the person, when he left, nothing is given. Reason given are very sketchy and cannot be accepted as justifiable reason. Appeal dismissed

Summary

The Appellate Tribunal CESTAT, Ahmedabad dismissed the application for condonation of delay of 56 days in filing the appeal due to insufficient justification provided by the applicant. The appeal was not filed on time as the person in charge of excise work left the company, but no specific details were provided. The delay was not condoned, and the appeal was dismissed.