https://www.taxtmi.com/caselaws?id=187308 The Appellate Tribunal CESTAT BANGALORE dismissed the appeal due to the appellant's failure to establish a sufficient cause for the delay of 171 days in filing the appeal against the Order-in-Appeal. Despite citing his father's hospitalization as the reason for the delay, the Tribunal found the explanation inadequate and concluded that the delay was not justified under Section 35B (3) of the Central Excise Act, 1944. The judgment highlighted the importance of meeting statutory timelines for filing appeals and emphasized the need for a valid and direct connection between the reason for delay and the inability to file within the prescribed period. en-us Mon, 31 Aug 2015 00:00:00 +0530 Tue, 18 Oct 2016 10:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187308 The Appellate Tribunal CESTAT BANGALORE dismissed the appeal due to the appellant's failure to establish a sufficient cause for the delay of 171 days in filing the appeal against the Order-in-Appeal. Despite citing his father's hospitalization as the reason for the delay, the Tribunal found the explanation inadequate and concluded that the delay was not justified under Section 35B (3) of the Central Excise Act, 1944. The judgment highlighted the importance of meeting statutory timelines for filing appeals and emphasized the need for a valid and direct connection between the reason for delay and the inability to file within the prescribed period. Case-Laws Service Tax Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187308