2022 (1) TMI 763

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....., ADV.)   RESPONDENT (BY SRI JEEVAN J.NEERALGI, SCGC.)   J U D G M E N T S. SUJATHA, J., This appeal is filed by the appellant/assessee challenging the order dated 03.09.2018 passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore [CESTAT for short] in Final Order No.21309/2018 in E.Appeal No.20074/2016. 2. The appellant claims that th....

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....peal before the CESTAT with the delay of 376 days. 3. On considering the applications filed by the appellant seeking for condonation of delay of 376 days, CESTAT having come to a conclusion that no sufficient cause was shown, rejected the said application. Consequently, appeal came to be dismissed. Hence, the present appeal is filed by the appellant/assessee raising the following substantial qu....

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..... 5. Learned counsel for the Revenue justifying the impugned order submitted that the CESTAT has rightly rejected the application since no satisfactory explanation was offered by the appellant for condoning the inordinate delay. Hence, no interference is warranted by this Court. 6. We have carefully considered the rival submissions of the learned counsel appearing for the parties and perused....