No Codonation of delay in absence of Sufficient Cause: HC

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

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