2024 (2) TMI 436 - SCH - Central Excise

Condonation of gross delay of 334 days in filing this appeal - Sufficient reason for delay or not - Appeal against the order of CESTAT in M/S. KAY BOUVET ENGINEERING PVT. LTD. AND NIRAJ CHANDRA VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-II 2022 (11) TMI 1444 - CESTAT MUMBAI setting aside the demand raised on the ground of Undervaluation, Clandestine removal etc. - HELD THAT - The reasons cited for condonation of delay are not sufficient in law so as to condone the delay - In the circumstances, the application seeking condonation of delay is dismissed.

Summary

The Supreme Court of India dismissed a civil appeal due to a gross delay of 334 days in filing the appeal. The application seeking condonation of delay was not sufficient in law. The court left open the question of law for any other appropriate case.