2015 (2) TMI 84 - AT - Central Excise

Condonation of delay - Improper advice - Held that - there is nothing which instills confidence in our mind that the appellant has bona fide reasons for not filing the appeals in time before the Bench. It is also not explained as to how the said impression was carried forth for long period despite there is being a huge confirmation of the demand. We are not convinced by the reasons given by the ld. Counsel during hearing as well as from the affidavit and the applications. We are of the view that no justifiable reasons have been given for condoning the delay. - Condonation denied.

Summary

Issues: Condonation of delay in filing appeals before the Bench.

In this judgment by the Appellate Tribunal CESTAT AHMEDABAD, the issue at hand was the condonation of a delay of 406 days in filing appeals before the Bench. The Tribunal heard both sides and perused the records to make a decision. The appellant claimed that they were under the impression that unless the ordered amount was deposited, the appeal could not be filed. However, the Tribunal found that there were no bona fide reasons presented for the delay. The grounds provided did not instill confidence in the Tribunal that there were justifiable reasons for not filing the appeals on time. Despite the confirmation of the demand, the reasons given by the appellant were not convincing. Therefore, the Tribunal dismissed the applications for condonation of delay, leading to the dismissal of the stay petitions and appeals as well. The decision was dictated and pronounced in court by the Tribunal.