1991 (4) TMI 425

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..... sed by the Deputy Excise and Taxation Commissioner, inter alia, holding the appeal being barred by time and there being extraordinary delay which has not been explained. 2.. Undisputedly no question with respect to the limitation was raised by the department when the appeal was filed in 1986. It is only at the stage of arguments in 1987 that such a question was raised. The petitioner applied for .....

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..... fide belief prosecuting the remedy available against the said order. 3.. There is no mala fide attributed to the petitioner nor anything has been attributed to it that by this delay the petitioner would have gained anything. No motive for filing the appeal at belated stage had been attributed to the petitioner. Keeping these facts and circumstances in view and the non-speaking order passed .....

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