2019 (9) TMI 1365 - AT - Central Excise

Condonation of delay in filing appeal - sufficient cause for delay present or not - HELD THAT - From the record of the appeal, it is found that the appeal period in this case was over on 9th January, 2019 and even after the expiry of the appeal period, the officer had four more months to file the appeal as Lok Sabha Elections were only in April May, 2019. The explanation given in the CoD application is not acceptable. Learned Authorised Representative is directed to file proper explanation. Adjourned to 30.10.2019.

Summary

The Appellate Tribunal CESTAT, Principal Bench, New Delhi directed the department to provide a proper explanation for the 132-day delay in the CoD application. The officer's explanation related to Lok Sabha Elections was deemed unacceptable, and the Authorized Representative was instructed to provide a suitable explanation. The case was adjourned to 30.10.2019.