2019 (6) TMI 879

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....nd circumstances of the case and in law, was the Tribunal justified in dismissing the Appellant's appeal fro the delay of 188 days in filing an appeal before it from the order of Commissioner of Central Excise (Appeal)?" 3. Appeal is admitted on the above substantial question of law. 4. At the request of the parties, appeal itself is taken up for final disposal at the stage of admission. This as it is an agreed position between the parties that the issue raised herein stands concluded in favour of the Appellant-Assessee and against the Respondent-Revenue. 5. It is pointed out that the person-in-charge of the appeal herein was the same person-in-charge of appeal in Central Excise Appeal No.16 of 2019 before this Court. The delay of 18....

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....us, the Tribunal doubted the genuineness of the reasons made out by the appellant for the delay in filing the appeal. This resulted in dismissal of the condonation of delay application on the ground that the delay was attributable to the negligence of the appellant. Resultantly, the appeal was also dismissed. We note that the Tribunal found the delay in filing the appeal was not satisfactorily explained by the appellant. This essentially on the ground that the evidence to support the inability to attend work due to back pain was a medical certificate issued by a Paediatric Surgeon. It was in the above circumstances, the Tribunal took a view that the delay does not deserve to be condoned." 7. It is an admitted position that the facts in t....