2007 (9) TMI 17

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....under Section 35H(1) of the Central Excise Act, 1944, seeking a reference of the question of law arising out of the final order dated 18.1.2000, passed by the Custom, Excise and Gold (Control) Appellate Tribunal New Delhi (CEGAT), now known as the Central Excise and Service Tax Appellate Tribunal (CESTAT). There is delay of 1494 days in filing of the Reference Petition. In the application for c....

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....e been placed on record.  Even taking a liberal view, inordinate delay of 1494 days in filing the petition in this Court cannot be held to be for reasons beyond the control of the applicant for any sufficient cause. The matter appears to have been pursued in reckless and negligent manner. It is appropriate to mention here that under similar circumstances, in the cases of Commissioner of Centr....