https://www.taxtmi.com/caselaws?id=263581 An inordinate delay of 577 days in filing the appeal was not condoned because the explanation based only on late receipt of the certified copy was neither bona fide nor reasonably adequate. On merits, the Department's reliance on a single recovered document was insufficient to deny small-scale industry exemption or prove clandestine removal, since the document did not identify the goods, did not link the sales figures to the assessee's manufacture, and was unsupported by dealer enquiries or other corroboration. The appellate tribunal's factual findings were therefore left undisturbed and the challenge failed on both delay and merits. en-us Thu, 02 Jul 2015 00:00:00 +0530 Mon, 05 Oct 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263581 An inordinate delay of 577 days in filing the appeal was not condoned because the explanation based only on late receipt of the certified copy was neither bona fide nor reasonably adequate. On merits, the Department's reliance on a single recovered document was insufficient to deny small-scale industry exemption or prove clandestine removal, since the document did not identify the goods, did not link the sales figures to the assessee's manufacture, and was unsupported by dealer enquiries or other corroboration. The appellate tribunal's factual findings were therefore left undisturbed and the challenge failed on both delay and merits. Case-Laws Central Excise Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263581