2015 (9) TMI 938

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..... Central Excise Act, 1944 to condone the delay “if it is satisfied that there was sufficient cause for not presenting it within that period”. The cause shown by the appellant for moving an application belatedly was that the order dated 29-1-2010 passed by the adjudicating authority was not communicated to the authorized person. This aspect has not been dealt with by the Tribunal while passing the .....

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..... ibunal was justified in dismissing the delay condonation application of the appellant on the ground that the delay was not satisfactorily explained? (b) Whether the Appellate Tribunal ought to have allowed the delay condonation application in terms of Section 35B(5) of the Central Excise Act, 1944? (c) Whether the compliance of Rule 35 of Custom Excise Gold (Control) Appellate Trib .....

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..... 5B of the Central Excise Act, for filing appeal before the authority concerned, is three months. In the present case, the limitation expired on 29-6-2010. Therefore, the appeal filed by the appellant is delayed by a period of six months. The Tribunal has powers under Section 35B of the Central Excise Act, 1944 to condone the delay if it is satisfied that there was sufficient cause for not present .....

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