2016 (1) TMI 270 - AT - Central Excise

Condonation of delay - Delay of 266 days - Held that - delay has been explained by the applicant, stating that the applicant had a severe financial hardship and had to pledge the jewellery with the bank to raise the amount of pre-deposit as per the provisions of section 35F of the Central Excise Act, 1944. On perusal of the records, we do find so. In our considered view, though applicant has specifically not stated any other grounds in the application for condonation of delay, we also find that the issue of severe financial hardship may have contributed to delay in filing appeal. In our view the right of the appellant for statutory appeal should not be abrogated, due to delay in filing the appeal and that too for an acceptable reason - Delay condoned.

Summary

The Appellate Tribunal CESTAT Mumbai condoned a delay of 266 days in filing an appeal due to severe financial hardship faced by the appellant. The delay was explained by the applicant, who had to pledge jewelry with the bank to raise the pre-deposit amount as required by the Central Excise Act, 1944. The Tribunal found the reason acceptable and allowed the appeal to proceed for disposal.