2021 (2) TMI 301

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..... ing dismissal of a condonation application - HELD THAT:- The Appellate Tribunal ought to have condoned the delay in respect of the present appellant and also hear the appeal on merit rather than dismissing the application on the ground of delay. We have also gone through the cryptic order passed by the Appellate Tribunal in dismissing the application seeking condonation of delay which does not .....

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..... sed the condonation application filed by the appellant before the Appellate Tribunal in challenging the order dated 30.06.2014 passed by the Commissioner of Central Excise, Shillong. 3. Mr. Keyal, however, has raised a preliminary objection by contending that there is no substantial question of law involved in the present appeal inasmuch as the appeal has been preferred regarding dismissal of a .....

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..... nt had filed the application for condonation of delay. However, in respect of the application filed by M/s. Sarvopari Impex Pvt. Ltd, the delay was condoned, while rejecting the application filed by the present appellant. 6. Having perused both the applications filed by M/s. Sarvopari Impex Pvt. Ltd as well as the present appellant before the Appellate Tribunal, we are of the view that the Ap .....

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