2019 (10) TMI 639

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..... R. SREEJITH AND SRI. ACHYUT. K. PADMARAJ For The RESPONDENT : SRI. P. R. SREEJITH, Senior Standing Counsel JUDGMENT A. M. Shaffique , J. This appeal is filed against an order passed by the Customs, Excise and Service Tax Appellate Tribunal dismissing an application to condone delay. There was a delay of 3666 days in filing the appeal. The Appellate Tribunal found that sufficient caus....

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....nt has valid contentions to be raised in the appeal and if an opportunity is not granted to file a better affidavit explaining the reasons to condone the delay, it would render serious hardship to the appellant. Having regard to the fact that substantial contentions are available for the appellant it is only appropriate to grant the appellant one more opportunity to file a better affidavit explain....