TMI Blog2019 (7) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, mere fresh receipt of the notice of the date of hearing issued by the Tribunal would not constitute a sufficient ground at all to urge that fresh cause of action had accrued so as to condone the previous delay since the year 2010 upon taking up a fresh decision to file an appeal - the reasons recorded by the Tribunal in not condoning such a huge delay of 2743 days does not suffer from any i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Boxes. The Central Excise department issued show cause notice dated 15.07.2008 ( A-2 ) calling upon the appellant to show cause as to why duty amounting to ₹ 12,48,959/- for short payment of duty for the period 01.06.2007 to 30.09.2007 should not be recovered under Section 11A of the Act. Subsequently another show cause notice dated 18.12.2008 ( A-3 ) was issued, whereby duty amounting to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the appellant has argued that initial the appellant-company took a decision not to file an appeal, however, on the receipt of notice of hearing in the appeal filed by the department before the Tribunal in the year 2017, the issue was reconsidered and a decision was taken to file an appeal. Hence the delay which had occurred is urged to be bonafide. After hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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