2015 (9) TMI 518 - HC - Central Excise

Condonation of delay - Delay of 132 days - Held that - Even assuming that there was negligence on the part of the consultant, considering the extent of delay, the appellant ought not to be visited with such drastic consequences. There was nothing to indicate that there was any negligence on the part of the appellant who had engaged the consultant and not furnished him the instructions to file the appeal. - Delay condoned.

Summary

The High Court of Punjab and Haryana admitted the appeal based on questions of law raised. The Customs Tribunal dismissed the appeal due to a 132-day delay, attributing it to consultant negligence. The High Court set aside the Tribunal's order and allowed the appeal to be heard on merits.