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TMI Blog2019 (7) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... , Bangalore, in ST Nos.21525, 21527 and 21530 of 2017. The appellant herein was the appellant before the Tribunal, who challenged the orders passed by the Commissioner of Central Excise (Appeals), Cochin, confirming the assessments made against him. 2. The Tribunal had dismissed the appeals through the common order impugned herein, consequent to the dismissal of the applications filed by the appellant seeking condonation of delay occurred in filing the appeals, as ST/COD/Nos.20279, 20275 and 20281 of 2018. The appeals were filed along with the applications seeking condonation of delay, accompanied by affidavits of the appellant. In the affidavit filed in support of the applications it was mentioned that, the orders of the original authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... despite the fact that he was aware about pendency of the appeals before the first Appellate Authority as well as with respect to the writ petition pending before this court on the subject matter. The Tribunal further found that, a certificate produced by the appellant, which is issued by the 'preaching service missionary', does not indicate that the appellant was not at all visiting Kerala during the last more than four years. Considering the admissions made by the appellant that his brother-in-law was running the business and that his father was residing in the residential address till 29.10.2015, it was found that the inordinate delay occurred in filing the appeal was not properly explained by the appellant. Therefore the delay co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to whether the Tribunal had failed in considering the question as to whether the delay could have been condoned in terms of awarding cost. 7. As discussed above, we have to concur with the findings arrived by the Tribunal that the appellant had failed to offer any proper explanation with respect to the delay caused, which is convincing to the Appellate Tribunal. But at the same time, the Tribunal had failed to consider whether a lenient view could have been taken based on the settled legal principles. While considering whether there exists any 'sufficient cause' for condoning the delay, the Tribunal also could have considered about allowing the petitions on taking a liberal attitude, in terms of cost, in order to compensate the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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