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TMI Blog2008 (11) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... condonation of delay rejected - 32574 of 2008(C) - - - Dated:- 19-11-2008 - H.L. Dattu, C.J. and A.K. Basheer, J. REPRESENTED BY : Shri O.V. Radhakrishnan, Sr. Counsel, for the Petitioner. Shri Tojan J. Vathikulam, SC, C.B. Excise, for the Respondent. [Judgment per : H.L. Dattu, C.J.]. - The learned Single Judge, before whom the writ petition came up for consideration and decision, has thought it fit to refer the matter to the Division Bench for appropriate orders. That is why, the writ petition is before us, for admission. 2. In the writ petition filed, the petitioner had called in question the orders passed by the Customs, Excise Service Tax Appellate Tribunal, South Zonal Bench at Bangalore. An applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... improve his financial status, he had to go to Dubai. Further in the application it is stated that though he had requested for supply of certain documents, the same were not supplied by the Commissioner and that, prevented him from filing the appeal within the time envisaged under the Act. 6. The petitioner, in the writ petition filed, does not dispute the communication of the order passed by the Commissioner of Central Excise and Customs dated 13-4-2005. The primary case pleaded by the petitioner in the application filed for condonation of delay was that he was suffering from Rheumatoid Arthritis and therefore, he could not file the appeal within the time. In the same application, the petitioner has stated that since he had closed d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... astened by the Commissioner of Central Excise and Customs while passing the original order and according to the learned counsel, that is one of the relevant factors for condonation of delay. 10. In our opinion, though the aforesaid assertion made by the learned counsel for the petitioner is one of the factor, but that cannot be the sole factor for the purpose of condonation of delay in filing the appeal. It is for the applicant to satisfactorily explain the delay in filing the appeal and if the explanation offered for the delay is unsatisfactory, the Tribunal would be justified in rejecting the appeal. 11. As we have already stated, the cause shown by the petitioner was that he was suffering from Rheumatoid Arthritis and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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