https://www.taxtmi.com/caselaws?id=376840 The High Court dismissed the appeal due to the appellant's failure to establish sufficient cause for condoning a substantial delay of 932 days in filing the appeal under Section 35G of the Central Excise Act, 1944. Despite the appellant's arguments regarding Service Tax liability and severe illness as reasons for delay, the court found the explanations inadequate, emphasizing the need for valid justifications for delay condonation. The court highlighted discrepancies in the medical certification provided and cited legal precedents to stress the requirement for a reasonable explanation for delay, leading to the rejection of the condonation application and appeal dismissal. en-us Thu, 28 Feb 2019 00:00:00 +0530 Mon, 18 Mar 2019 08:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376840 The High Court dismissed the appeal due to the appellant's failure to establish sufficient cause for condoning a substantial delay of 932 days in filing the appeal under Section 35G of the Central Excise Act, 1944. Despite the appellant's arguments regarding Service Tax liability and severe illness as reasons for delay, the court found the explanations inadequate, emphasizing the need for valid justifications for delay condonation. The court highlighted discrepancies in the medical certification provided and cited legal precedents to stress the requirement for a reasonable explanation for delay, leading to the rejection of the condonation application and appeal dismissal. Case-Laws Central Excise Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376840