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Central Excise - Highlights / Catch Notes

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Condonation of delay - 405 days - appellant has contended that ...


Court Evaluates 405-Day Filing Delay; Appellant Cites Mother's Passing as Justification for Extension. Explanation's Sufficiency is Key.

June 10, 2016

Case Laws     Central Excise     HC

Condonation of delay - 405 days - appellant has contended that his mother had passed away - length of time, should not weigh in the minds of the Courts/tribunals, in considering the sufficiency of the cause shown, but at the same time, cause should be explanatory. - HC

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