https://www.taxtmi.com/caselaws?id=94471 Delay in filing appeal against Assistant Collector's order confirming demand resulted in appellants being found guilty of laches by Tribunal. Despite claiming lack of awareness due to closed factory, delay was noted and deemed unjustified. Application for condonation of delay based on factory closure and lack of order recipient was dismissed by Commissioner, citing Central Excise Act. Tribunal upheld dismissal, emphasizing appellants' failure to act promptly or provide valid grounds for condonation. Failure to appear before Assistant Collector and lack of valid reason further weighed against appellants in decision. Appellants' claim for deduction under Sec. 4(4)(d)(ii) was part of challenge against demand but not successful. en-us Thu, 04 Nov 1999 00:00:00 +0530 Tue, 22 Nov 2011 16:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94471 Delay in filing appeal against Assistant Collector's order confirming demand resulted in appellants being found guilty of laches by Tribunal. Despite claiming lack of awareness due to closed factory, delay was noted and deemed unjustified. Application for condonation of delay based on factory closure and lack of order recipient was dismissed by Commissioner, citing Central Excise Act. Tribunal upheld dismissal, emphasizing appellants' failure to act promptly or provide valid grounds for condonation. Failure to appear before Assistant Collector and lack of valid reason further weighed against appellants in decision. Appellants' claim for deduction under Sec. 4(4)(d)(ii) was part of challenge against demand but not successful. Case-Laws Central Excise Thu, 04 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94471