https://www.taxtmi.com/caselaws?id=764967 CESTAT Kolkata dismissed an appeal and condonation of delay application where appellant sought to condone a delay of over 1 year 7 months in filing appeal against clandestine manufacture and clearance orders. The tribunal held that appellant failed to provide adequate explanation for the enormous delay of nearly two years, noting that each day's delay must be properly accounted for. Following SC precedent in Katiji case's six-point guidelines and recent Ajay Dabra judgment, the tribunal emphasized that financial constraints alone cannot justify delay and condonation cannot be granted mechanically without justifiable reasons. en-us Fri, 12 Jul 2024 00:00:00 +0530 Wed, 22 Jan 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764967 CESTAT Kolkata dismissed an appeal and condonation of delay application where appellant sought to condone a delay of over 1 year 7 months in filing appeal against clandestine manufacture and clearance orders. The tribunal held that appellant failed to provide adequate explanation for the enormous delay of nearly two years, noting that each day's delay must be properly accounted for. Following SC precedent in Katiji case's six-point guidelines and recent Ajay Dabra judgment, the tribunal emphasized that financial constraints alone cannot justify delay and condonation cannot be granted mechanically without justifiable reasons. Case-Laws Central Excise Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764967