2019 (2) TMI 761 - SCH - Central Excise

Condonation of delay of 407 days in filing appeals - Section 35-L(1)(b) of the Central Excise Act, 1944 - Held that - We are not satisfied by the explanation offered for the same. The appeals are, therefore, liable to be dismissed on the ground of delay itself - there is no legal infirmity in the impugned order warranting our interference under Section 35-L(1)(b) of the Central Excise Act, 1944 - appeal dismissed on the ground of delay as well as on merits.

Summary

The Supreme Court dismissed the appeals due to a delay of 407 days in filing them. The court found no legal infirmity in the impugned order under the Central Excise Act, 1944. The appeals were dismissed on the ground of delay and on merits.