2015 (9) TMI 938

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....f S.K. Posti, Advocate, for the Appellant. Shri Shobhit Saharia, Advocate, for the Respondent. ORDER This appeal is admitted on the following substantial questions of law : - (a)     Whether the Tribunal was justified in dismissing the delay condonation application of the appellant on the ground that the delay was not satisfactorily explained? (b)  &nbs....

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....ation. The delay condonation application was rejected vide impugned order dated 3-2-2014 [2014 (35) S.T.R. 386 (Tri.-Del.)] by the Custom, Excise & Service Tax Appellate Tribunal, which is presently impugned before this Court. 3. The Statutory limitation, under Section 35B of the Central Excise Act, for filing appeal before the authority concerned, is three months. In the present case, the....