2014 (9) TMI 559

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....as challenged the decision of the Customs, Excise and Service Tax Appellate Tribunal dated 2-7-2001. In such judgment, the Revenue's request for condonation of delay of 128 days in filing appeal was not accepted. The appeal was thus dismissed on the ground of delay alone. We had issued notice for final disposal, pursuant to which, learned counsel Shri Rajiv Ravi appeared for the assessee. 2.&emsp....

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....e are broadly in agreement with the learned counsel for the respondent that the statement itself should not be sufficient to condone the delay. It is, of course, true that the Revenue had pressed in service strong prima facie case and substantial questions of law being involved. These, though would be relevant considerations, cannot form the sole basis for condoning delay in absence of any explana....