https://www.taxtmi.com/caselaws?id=218425 The Appellate Tribunal CESTAT, MUMBAI dismissed the condonation of delay application in an appeal case due to a delay of 486 days in filing the appeal. The appellant's argument of employee negligence as the cause for the delay was not accepted as a sufficient reason under Section 35B of the Central Excise Act. The Tribunal held that the responsibility to file the appeal within the limitation period rests with the appellant, and blaming the employee was not a valid excuse. Consequently, the condonation of delay application, stay application, and appeal were all dismissed. en-us Tue, 17 Jan 2012 00:00:00 +0530 Tue, 31 Jul 2012 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218425 The Appellate Tribunal CESTAT, MUMBAI dismissed the condonation of delay application in an appeal case due to a delay of 486 days in filing the appeal. The appellant's argument of employee negligence as the cause for the delay was not accepted as a sufficient reason under Section 35B of the Central Excise Act. The Tribunal held that the responsibility to file the appeal within the limitation period rests with the appellant, and blaming the employee was not a valid excuse. Consequently, the condonation of delay application, stay application, and appeal were all dismissed. Case-Laws Central Excise Tue, 17 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218425