2023 (4) TMI 51 - HC - Central Excise

Condonation of delay of 111 days in filing appeal - sufficient cause for delay present or not - Section 35G of Central Excise Act, 1944 - HELD THAT - Present appeal has been preferred and as such the same may be treated to be filed well within time. Cause shown in the affidavit accompanying the delay condonation application is sufficient. The delay in filing the appeal is condoned. Let the appeal be given regular number. Appeal admitted on substantial question of law.

Summary

The Allahabad High Court heard an appeal with a delay of 111 days. The appellant's delay was condoned due to bonafide reasons. The appeal was admitted on specific questions regarding pre-deposit and treatment of different types of assessees.