2019 (7) TMI 1353

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....SRI V RAMASUBRAMANIAN AND SRI P. KESHAVA RAO, JJ. For The Petitioner : Mr Vivek Chandra Sekhar S For The Respondent : None JUDGMENT: (Per Hon'ble Sri Justice V. Ramasubramanian) Aggrieved by the dismissal of an application for condonation of the delay of 96 days in filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), the Assessee has come up with ....

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....e dispute raised in the appeal, the one and only substantial question of law that arises for consideration in the above appeal is as follows: "Whether the Tribunal was justified in dismissing the appeal without condoning the delay despite the fact that the delay has been explained properly?" 6. In the affidavit in support of the application for condonation of delay, the appellate state....

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....uld have taken the decision early and that the affidavit did not indicate any financial stress on the appellant for generating the amount to be deposited, and that therefore it was not a case for condonation of delay. 8. Though the aforesaid reasons stated by the Tribunal could not be held entirely to be arbitrary, we think that the appellant cannot also be held to be wholly negligent in pursui....