2016 (10) TMI 666

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..... er : V. Ramasubramanian, J.]. - This appeal is filed under Section 35G of the Central Excise Act, questioning the correctness of the decision of the Customs, Excise and Service Tax Appellate Tribunal [2013 (295) E.L.T. 91 (Tribunal)] refusing to condone the delay in filing a regular appeal before the Tribunal. 2. Heard Mr. S. Prabhakaran, learned counsel for the appellant. Mr. A.P. Srinivas, .....

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..... the delay of 603 days. The Tribunal, by an order dated 30-1-2012, [2013 (295) E.L.T. 91 (Tribunal)] dismissed the condone delay application on the ground that there was no sufficient cause and that the appellant was completely negligent in prosecuting the remedies. Therefore, the appellant is before us. 4. It is true, as observed by the Tribunal in paragraph 7 of its decision, that the law .....

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..... the delay is condoned and the application is taken up for hearing. The Tribunal will have to decide as to whether the application for waiver of pre-deposit should be considered in the light of the amendment or not. Therefore, we do not wish to go into that question for the present. 7. Accordingly, the civil miscellaneous appeal is allowed, the order of the Tribunal is set aside and the Trib .....

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