TaxTMI 
TaxTMI 
2012 (8) TMI 827
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....ppeal was dismissed by the Commissioner (Appeals) due to non-compliance of direction to pre-deposit of Rs. 16,00,000/- towards part payment of duty demand, interest and penalty. 2. Along with appeal the appellant has moved the instant application for condonation of delay in filing of appeal. The explanation given for delay in filing of appeal is that Shri Sunil Kumar Agrawal, Chartered Accountant who was representing the appellant before the Commissioner (Appeals) due to personal difficulty could not communicate the impugned order to the appellant. It is alleged that the appellant however was not served with copy of the impugned order and he came to know about the impugned order from the Range Superintendent, Raigarh. Thereafter, the ....
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.....T. 3 (S.C.). 4. Shri Sanjay Jain, ld. AR for Revenue on the contrary has opposed the application. He has pleaded that in the instant case there is no justification for condonation of delay for the reason that the appellant was not grossly negligent in following his remedy of appeal but his conduct is also mala fide. 5. We have considered the rival contentions and perused the record. Section 35B of the Central Excise Act, 1944 deals with the appeals to the Appellate Tribunal. Clause (3) of Section 35B provides that every appeal to the Tribunal shall be filed within three months from the date on which order sought to be appealed against is communicated to the party's concern. Clause (5) of Section 35B confers power upon the Appel....
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....f the Central Excise Act. This circumstance shows mala fide intention on the part of the appellant to avoid payment of excise duty. 8. Now the question arises whether in the instant case the appellant was prevented from filing of appeal because of a reasonable cause. On perusal of the application for condonation of delay, it is clear that the appellant was represented before Commissioner (Appeals) by Shri Sunil Kumar Agrawal, Chartered Accountant. It is claimed by the appellant that Shri Sunil Kumar Agrawal due to personal difficulty could not communicate the order of dismissal of appeal to the appellant. We are not satisfied with the aforesaid explanation. From the record it is evident that the appeal has been filed after a delay of ....