2015 (10) TMI 969

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....Mr. Justice A. J. Desai ) 1. By way of present appeal under section 35G of the Central Excise Act, 1944, the appellant herein has challenged the order dated 9/4/2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad below application No. A/10566/2014, by which, the Tribunal has declined to condone the delay of 76 days in preferring the appeal before the Tribunal challeng....

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....delay be condoned and Tribunal be directed to decide the appeal on merits. 4. On the other hand, Mr. Oza , learned advocate for the respondent would submit that the Tribunal has rightly refused to condone the delay of 76 days since the appellant had failed in explaining the delay and documentary evidence in support of the submission made on behalf of the appellant were produced before the Tribuna....