BHADRAKALI INDUSTRIES Vs. THE COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The impugned order is passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi. Appellant called in question the order passed in appeal on 13.04.2012. The said order was received by the appellant on 26.05.2012. The last date for filing of the appeal before the Tribunal was in August, 2012. However, the appeal was filed only in June, 2013. The appeal was filed with the delay of 265 days. The Tribunal took the view that there is no ground for condoning the delay and the delay was found to be huge and the application for condonation of delay was rejected. The appeal was also rejected.

(2.) We have heard the learned counsel for the appellant and the learned counsel for the respondent.

(3.) It is the case of the appellant that the firm had two partners. One of the partners was a lady, who was, in fact, described as a dormant partner. The other partner was also a lady; but, it is the case of the appellant that the said partner was pregnant and she delivered the child in December, 2012 and the appeal was filed in June, 2013. Therefore, it is submitted that this cannot be described at all as a case, where there was no ground for condoning the delay.