1434-Day Appeal Delay Condoned Due to Illness and Document Misplacement Under Central Excise Act Section 35B(3.

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....Condonation of delay of 1434 days - Section 35B(3) of CEA - delay due to illness of concern persons and misplacement of paper due to loss of memory - sub-section (5) gives discretion for the Tribunal to condone the delay but no outer limit is prescribed, curtailing the power of the Tribunal to condone the delay beyond a period - being satisfied that there was sufficient cause - delay condoned....