2017 (3) TMI 224

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..... d only in exceptional circumstances and no exceptional circumstances were there in the present case to condone the delay - appeal dismissed - decided against appellant. - Central Excise Appeal No. 49 of 2013 - - - Dated:- 10-2-2017 - Hon'ble Bharati Sapru And Hon'ble Vinod Kumar Misra, JJ. For the Appellant : C.S.C. Praveen Kumar ORDER Heard Sri Praveen Kumar, learned Coun .....

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..... T 96-Delhi-para 5, 6 7)? (ii) Whether under the facts and circumstances of the case the Tribunal has committed manifest error of law and facts to reject the delay condonation application of the appellant without noticing the fact that huge amount of legitimate Govt. revenue is involved and there was sufficient cause for delay in as much as the delay was caused due to mistake in belief of au .....

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..... iew that where the Tribunal has taken an opinion not to file an appeal and the matter has attained finality then after a lapse of one and half years, the same matter should not be reopened. The delay is to be condoned only in exceptional circumstances and no exceptional circumstances were there in the present case to condone the delay. In view of the reasons given by the Tribunal for rejecting .....

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