2021 (6) TMI 1152

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ICE VISHAL MISHRA For The Appellant (By Shri Himanshu Khemuka - Advocate) For The Respondent (By Shri Abhijeet Shrivastava - Advocate) ORDER The present appeal under Section 35-G (1) of the Central Excise Act, 1944 read with Section 83 of Finance Act, 1994 arises out of an order dated 08.09.2021 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. 2. The appell....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....umstances giving benefit to one party and denying the same to the other in similar circumstances?" 3. The records indicate that there is a huge delay of approximately ten years in filing the appeal. The reasons which have been assigned do not make a sufficient cause for condoning the delay. The case law which has been relied upon by the appellant is not applicable to the facts and circumstances....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be vigilent about his rights. Once he is aware of the fact that the case is considered and heard by the authority, he should have pursued the matter or approached the counsel for knowing the outcome within a reasonable time. Waiting for the information to be given by the counsel for almost ten years, is not justifiable. Under these circumstances, we do not find it appropriate to condone the huge d....