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Case Law Details

Case Name : Commissioner of Central Excise Vs M. K. Enterprises (Madhya Pradesh High court)
Related Assessment Year :
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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 condo

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