ORDER
Shri G.A. Brahma Deva. (Oral)
1. This is an application filed by the assessee to condone the delay of 265 days in finding the appeal.
2. Shri, Raghu, appearing for the appellants submitted that the Commissioner has dismissed the appeal for non compliance in terms of Section 35 F of the Act. Since it is an exparate order and not decided on merits required to be remanded. He submits the copy of the order dt. 6.3.2000 has been received by the party on 16.3.2000. Appeal was required to be filed within 90 days from the date of receipt of the order, but same could not be filed in time as he was under the bonafide impression that on payment of duty as directed by the Commissioner, the matter will be heard by the Commissioner (Appeals). He also submitted that the party has filed an application for Restoration of the Appeal before the Commissioner which is still pending. Further he said the no opportunity has been given by the commissioner with reference to the Interim Order before rejecting the appeal for non-compliance in terms of Section 35 F of the Act.
3. Heard Smt. Radha Arun, appearing for the Revenu who strongly opposed to condone the delay in filing the appeal. She submitted that strong prima facie on merits is not a sufficient cause to condone the delay. Further no sufficient cause has been shown by the party to condone the delay.
4. We have carefully considered the matter. Strong case o merits is not a sufficient cause as it was rightly pointed out by the D.R. to condone the delay. Not only there must a cause but the cause must be sufficient. No sufficient cause has been shown by the party to condone the inordinate delay of 265 days. In the facts and circumstances and in the absence of sufficient cause, we do not find any justification to condone the delay. In view we have taken the applications is hereby rejected. Consequently appeal is also dismissed as barred by time.
5. (Pronounced and Dictated in the Open Court)
