1984 (11) TMI 205

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.... Advocate, for the Respondent. [Order per : S.C. Jain. Member (J)].  - Briefly stated, the facts of the case are apparent on record that the Respondents imported 200 kgs. Calcium Tungstate and the goods were assessed to duty under Chapter 32.04/12(1) of CTA and Countervailing duty was charged under Item 68 of Central Excise. The assessee filed the refund claim alleging that the assessme....

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....hief Chemist and this caused the delay in filing the appeal. 3. The appellant contested this application for condonation of delay. 4. We have heard Shri A.S. Sundar Rajan, JDR for the Department and Shri R.G. Sheikh, Advocate for the Respondents and gone through the record. 5. As per own admission of the appellant, the order appealed against was communicated on 25-7-1983 and the time limi....

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....ause is shown, the court has to enquire whether in its discretion it should condone the delay. Delay of each day has to be explained satisfactorily by the party. The Hon'ble Supreme Court in the case of Ramlal and Others v. Rewa Coalfields Ltd. (reported in AIR 1962 Supreme Court 361) held that the proof of sufficient cause is a condition precedent for the exercise of the discretionary jurisdictio....