CESTAT condones delay of 2644 days in filing appeal by sick unit before BIFR under SICA

Royal Cushion Vinyl Products Limited Vs Commissioner Of Customs Export (CESTAT Mumbai) On perusal of the date chart/list of events, as above, we find that as a sick company, the applicant was pursuing the matter before the BIFR under the Sick Industrial Companies (special Provisions) Act, 1985. Further, on examination of the case records, we find that there is no negligence on the part of the appellant in not filing of appeal within stipulated time frame provided under the statute. In so far as the issue of condonation of delay is concerned, the Tribunal is not only required to look at the per...