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of <h1>Appeal Dismissed: Importance of Procedural Compliance and Complete Applications</h1> <h3>M/s. Sapient Tours and Travels Pvt. Ltd. Versus Commissioner of Customs, Central Excise, Jaipur</h3> M/s. Sapient Tours and Travels Pvt. Ltd. Versus Commissioner of Customs, Central Excise, Jaipur - TMI Issues: Condonation of delay in filing appeal, proper form of application, reasons for delay, rejection of delay application leading to dismissal of appealIn this judgment by the Appellate Tribunal CESTAT NEW DELHI, the appellant filed an appeal accompanied by an application seeking condonation of delay. However, the application was found to be deficient as it was not in proper form, unsigned, and lacked the demand cum show cause notice. The Tribunal sent a letter to the Appellant informing them of the deficiencies and scheduled a hearing. The Appellant requested an adjournment as they were in the process of engaging a counsel. The Tribunal rescheduled the hearing, but the Appellant failed to appear. The Tribunal noted that the application only mentioned 'uncontrolled reasons' and 'honest mistake' without providing specific details or satisfactory explanations for the delay. Consequently, the Tribunal rejected the condonation of delay application, leading to the dismissal of the appeal.This judgment highlights the importance of complying with procedural requirements when filing appeals before the Tribunal. It underscores the necessity of providing detailed and satisfactory explanations for any delay in filing, emphasizing that vague reasons such as 'uncontrolled reasons' without specifics may not be sufficient for condonation of delay. The judgment serves as a reminder for appellants to ensure that their applications are in proper form, duly verified, and contain all necessary documents to avoid dismissal of appeals on procedural grounds.
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