2011 (4) TMI 1062

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....d by the order dated 8-1-2010 in Final Order dated 21-12-2009 of the Customs, Excise and Service Tax Appellate Tribunal, South Zone, Bangalore (CESTAT). By impugned order the learned CESTAT declined to condone the delay of 85 days in filing appeal under Section 35B of the Central Excise Act, 1944 (the Act). 2. The appellant filed an appeal against the Order-in-Appeal dated 21-1-2009 passed b....

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....uring the pendency of the application for condonation of the delay the appellant sought time and filed an affidavit of concerned officials in support of the petition averment, but the same was not considered by the CESTAT. According to him, non-consideration of the material relevant for adjudicating the lis itself give rise to a question of law for the purpose of Section 35G of the Act. 4. W....