Only explanation which is given is in para 3 of the application and that is the present appeal is filed on 18.03.2008 with a delay of 226 days just to avoid any legal or technical objections”
On going through the aforesaid reason, it is clear that the appellant has filed the application in a most casual manner, without justifying the reason for condonation of such a huge delay. In the circumstances, in the absence of any sufficient cause to explain the delay of 227 days, in our considered view, no case for condonation of delay is made out. High Court followed the Supreme Court Judgment in the case of Chief Post Master General v. Living Media India Ltd. AIR 2012 SC 1506.
HIGH COURT OF MADHYA PRADESH BENCH : INDORE
Commissioner of Central Excise
Vs
M. K. Enterprises
CEA No. 3/2013
Final Order : dated 09th July, 2015
Shri P. Prasad, learned counsel for the appellant.
Heard on the question of admission.
Learned counsel for the appellant submits that the question involved in this appeal is squarely covered by the order dated 14.07.2014.
The Division Bench of this Court vide order dated 14.07.2014 passed in M. A. No.1133/2008 dismissed the central excise appeals. The order reads as under :-
