Condonation of delay denied where resignation of excise clerk did not justify unexplained lapse in filing appeal.

A delay of 61 days in filing the appeal was not condoned because the explanation that the excise clerk had resigned and the matter was later brought to management did not satisfactorily account for the lapse. The record showed that the factory remained operational and excise formalities were being handled during the relevant period, yet no convincing reason was given for not placing the matter before management within the appeal period. On that factual basis, the appeal was dismissed.

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Issues: Whether the delay of 61 days in filing the appeal was liable to be condoned.

Analysis: The explanation offered for the delay was that the concerned excise clerk had resigned and the matter was later brought to the notice of the management. The record showed that the factory was functioning normally and excise formalities were being attended to during the relevant period. The explanation did not satisfactorily account for the delay, particularly when the appeal period extended over about three months and no convincing reason was given for the omission to place the matter before the management in time.

Conclusion: The delay was not condoned and the appeal was dismissed.

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