2013 (9) TMI 909 - HC - Central Excise

Condonation of Delay Delay of 8 Years Held that - It does not explain the steps taken within said period of 8 years - The only reason pleaded in the application is that there was litigation between the applicant and the bank - Reason disclosed to us is of fire breaking out in industry in 1997 - Both the events are much before the directions to deposit 25% of total amount - The steps taken after that direction to comply with it are not pleaded anywhere - Facts show that after eight years suddenly on one day application has been filed before the CESTAT There was no perversity or jurisdictional error - No substantial question of law arises in this appeal Decided against Assessee.

Summary

The Bombay High Court upheld the order of CESTAT refusing to condone an 8-year delay in filing an appeal. The appeal was dismissed for non-compliance with the earlier order to pre-deposit a specific amount. The court found the application for condonation of delay vague and lacking explanation for the delay. No substantial question of law arose, and the appeal was rejected.