https://www.taxtmi.com/caselaws?id=347220 Delay was condoned because the appellant had pursued the matter before the High Court under Section 35G of the Central Excise Act, 1944, and that explanation was accepted as sufficient. On merits, however, the Court found no substance in the appellant's contentions under the Central Excise Act, 1944 and declined relief. The appeal was therefore dismissed on merits after the delay was excused. en-us Fri, 03 Mar 2017 00:00:00 +0530 Thu, 31 Aug 2017 07:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347220 Delay was condoned because the appellant had pursued the matter before the High Court under Section 35G of the Central Excise Act, 1944, and that explanation was accepted as sufficient. On merits, however, the Court found no substance in the appellant's contentions under the Central Excise Act, 1944 and declined relief. The appeal was therefore dismissed on merits after the delay was excused. Case-Laws Service Tax Fri, 03 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347220