2014 (9) TMI 613 - HC - Central Excise

Condonation of delay - Held that - In the cases of appeals preferred by the petitioner, plea was taken that one Mr. Bittu left the company on 29th October, 2008, without informing that he received the copy of the order which is sought to be challenged by the petitioner. The Tribunal has considered the fact of each of the appeals and given cogent reasons for holding that the petitioner failed to show sufficient cause for condonation of delay - Tribunal has rightly considered the facts and rightly reached to the conclusion that the cause shown by the petitioner appears to be only afterthought and there is no sufficient cause for condonation of delay - Condonation denied.

Summary

The Jharkhand High Court dismissed the petitioner's Excise Appeals 434, 550, and 549 of 2009 as they were filed after significant delays of 273, 719, and 83 days respectively. The court found that the reasons provided for the delays were insufficient and appeared to be an afterthought. Therefore, the appeals were dismissed.