HABIB AGRO INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Applications were filed before the Tribunal with delay of 45 days. The Tribunal dismissed the said applications holding that there is no sufficient cause shown for condonation of delay. The reason shown in the applications is that the authorised Representative who deals with the case had gone abroad for about a month. On his return, his mother had expired. After attending obsequies, the appeals were filed. The reason shown cannot be considered as unreasonable. There does not appear to be any deliberate latches or neglect on the part of the authorised representative to file the appeals. In that view, the order of the Tribunal is set aside the matter is remanded back to the Tribunal.

(2.) Accordingly, the writ petitions are disposed off. The proceedings have been described as writ petitions. The Registry is directed to describe the proceedings as writ appeals vide Section 35(G) of the Central Excise Act, 1944.