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TMI Blog2012 (10) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... Jagmohan Bansal, Advocate for the appellant. AJAY KUMAR MITTAL, J. CM No. 27855-CII of 2011 Application is allowed and the delay in refiling the appeal is condoned. CM No. 27856-CII of 2011 Allowed as prayed for. CM No. 27854-CII of 2011 1. This is an application under Section 35G of the Central Excise Act for condonation of 726 days' delay in filing the appeal. 2. Before deciding the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manding the duty amounting to Rs. 45,44,277/-. The adjudicating authority vide order dated 28.12.2006 (Annexure A-2) confirmed the duty amounting to Rs. 22,23,026/- on pro-rata basis and imposed equal amount of penalty. Feeling aggrieved, the assessee filed an appeal before the Commissioner (Appeals), who dismissed the appeal. Still dissatisfied, the assessee filed an appeal before the Customs, E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Tribunal was sent to the assessee on 1.9.2008 and the same was received on 5.9.2008. The appeal could be filed within 180 days from the date of receipt of order. Hence, there was a delay of 726 days in filing the appeal before this Court. 4. Examining the legal position relating to condonation of delay under Section 5 of the Limitation Act, 1963, it may be observed that the Hon'ble Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e courts are bestowed with the power to condone the delay, if sufficient cause is shown for not availing the remedy within the stipulated time. 15. The expression "sufficient cause" employed in Section 5 of the Indian Limitation Act, 1963 and similar other statutes is elastic enough to enable the courts to apply the law in a meaningful manner which sub serves the ends of justice. Although, no har ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The question regarding whether there is sufficient cause or not depends upon each case and primarily is a question of fact to be considered taking into totality of events which had taken place in a particular case. There is a colossal delay of 726 days in filing the appeal. The narration of cause for claiming condonation of delay in filing the appeal would not fall within the expression "suffici ..... X X X X Extracts X X X X X X X X Extracts X X X X
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