2016 (10) TMI 666

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....e Respondent. JUDGMENT [Judgment per : V. Ramasubramanian, J.]. - This appeal is filed under Section 35G of the Central Excise Act, questioning the correctness of the decision of the Customs, Excise and Service Tax Appellate Tribunal [2013 (295) E.L.T. 91 (Tribunal)] refusing to condone the delay in filing a regular appeal before the Tribunal. 2. Heard Mr. S. Prabhakaran, learned cou....

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....along with an application for condonation of the delay of 603 days. The Tribunal, by an order dated 30-1-2012, [2013 (295) E.L.T. 91 (Tribunal)] dismissed the condone delay application on the ground that there was no sufficient cause and that the appellant was completely negligent in prosecuting the remedies. Therefore, the appellant is before us. 4. It is true, as observed by the Tribunal....