Condonation of delay declined as assessee failed to provide sufficient cause of being prevented to file appeal on time

GST/Excise/ST/VAT : Where assessee, against order of Commissioner (Appeals) dated 30-4-2014, filed an appeal before Tribunal after a period of 4 years on 24-3-2018 with an application for condonation of delay stating that it vide letter dated 1-3-2018 intimated Superintendent of Central Excise that it had not received copy of order-in-appeal dated 30-4-2014 and requested to supply same to present appeal,

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