2016 (1) TMI 270

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..... ntral Excise Act, 1944. On perusal of the records, we do find so. In our considered view, though applicant has specifically not stated any other grounds in the application for condonation of delay, we also find that the issue of severe financial hardship may have contributed to delay in filing appeal. In our view the right of the appellant for statutory appeal should not be abrogated, due to delay .....

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..... l Excise Act, 1944. On perusal of the records, we do find so. In our considered view, though applicant has specifically not stated any other grounds in the application for condonation of delay, we also find that the issue of severe financial hardship may have contributed to delay in filing appeal. In our view the right of the appellant for statutory appeal should not be abrogated, due to delay in .....

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