KALATHIL BROTHERS CONSTRUCTION COMPANY PRIVATE LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE & CUSTOMS

JUDGEMENT

(1.) Aggrieved by the dismissal of an application for condonation of delay in filing the appeal by the CESTAT, the Assessee has come up with the above appeal under Section 35G of the Central Excise Act, 1944.

(2.) Heard Mr. A.V.A. Siva Kartikeya, learned counsel for the appellant. Mrs. Sundari R. Pisupati, learned standing counsel for the department has taken notice for the respondent.

(3.) The only question of law arising for consideration is as to whether the Tribunal was right in refusing to condone the delay, in filing the appeal, in the circumstances narrated in the affidavit in support of the application.