2015 (1) TMI 582

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....and S. Roy Chowdhury, Advocates, for the Appellant. Shri Saraf, Advocate, for the Respondent. ORDER The Court : This appeal has been filed by the appellant against order, dated 7th March, 2014 passed by the learned Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata in Miscellaneous Application No. 70649/2013, Stay Petition No. 70648/2013 and Excise Appeal No. 70....

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....77) E.L.T. 289 (S.C.) and passed the following order :- "After hearing both the sides I find that according to own submission of the applicant they were informed on September 23, 2012 from the Superintendent that the appeal has been dismissed by the Commissioner of Central Excise (Appeal-I), but they took a considerable time in retrieving the relevant documents from their godown. I am of the vi....

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....voidable circumstances and genuine difficulties, the appellant did not show a diligence and commitment in prosecuting the matter in time. In these circumstances and keeping in view the Apex Court's judgment in case of Living Media India Ltd. (supra). I find that there is no sufficient cause explained by the applicant/appellant warranting condonation of delay". 3. Mr. J.P. Khaitan, learned ....

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..... 5. From the reasons given by the Tribunal for not finding cause shown by the appellant to be sufficient, it appears to us the Tribunal in relying on and following the said decision of the Hon'ble Supreme Court did not accept the explanation given, as it found the appellant did not exercise their liberty to approach the Department and ask for copies of the records available, if any, with ....