2013 (9) TMI 904 - HC - Central Excise

Condonation of Delay Held that - The AR who deals with the case had gone abroad for about a month - On his return, his mother had expired - The reason shown cannot be considered as unreasonable - There does not appear to be any deliberate latches or neglect to file the appeals - the order of the Tribunal is set aside the matter is remanded back to the Tribunal Decided in favour of Assessee.

Summary

The High Court of Karnataka set aside the Tribunal's order dismissing applications filed with a 45-day delay, citing reasonable cause of the authorized representative's absence due to his mother's death. The matter was remanded back to the Tribunal and the proceedings were directed to be described as writ appeals under Section 35(G) of the Central Excise Act, 1944.