Delay not condonable if defect not rectified within reasonable period

HIGH COURT OF PUNJAB AND HARYANA Lakshmi Printing Co. Versus Commissioner of Central Excise CEA NO. 19 OF 2012 Date of Pronouncement – 15.01.2013 JUDGMENT 1. Challenge in the present appeal is to an order passed by the Customs Excise and Service Tax Appellate Tribunal (for short the ‘Tribunal’) on 20.10.2011 (Annexure A-7) whereby an application for condonation of delay of six years was dismissed. 2. The appellant has raised the following substantial questions of law for consideration in the present appeal: – (I)  Whether the impugned order is perverse and...