2015 (1) TMI 891 - HC - Central Excise

Condonation of delay - Delay of 190 days in filing of appeal - Held that - As the lower appellate authority refused to condone the delay, the matter was carried on to the Customs, Excise and Service Tax Appellate Tribunal, which confirmed the order of the lower appellate authority. Whether the delay has been properly explained or not and notice has been served on the appellant or not is a question of fact, which had been concurrently held against the appellant by both the lower appellate authority and the CESTAT and in that context, we do not find any substantial question of law involved in this appeal. - Condonation denied.

Summary

The Madras High Court dismissed a civil miscellaneous appeal against the Customs, Excise and Service Tax Appellate Tribunal's order, which upheld the dismissal of the appeal filed by the appellant-assessee due to a delay of 190 days beyond the statutory period of 60 days. The court found no substantial question of law involved and dismissed the appeal as devoid of merits.