Appeal Dismissed Due to Delay in Filing

The COD application to condone the delay in filing the appeal beyond the 90-day limit was rejected, and as a result, the stay petition and appeal were dismissed by the court. The appellant's explanation regarding the delayed filing was deemed insufficient as they failed to prove the closure of the factory or the irregular visits of the authorized person, leading to the dismissal of the appeal.

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The appeal was filed 110 days late, beyond the 90-day limit. The appellant claimed the order was received by a chowkidar who did not deliver it to the authorized person since the factory was closed in 2001 and the authorized person was not visiting regularly. However, the appellant did not prove the closure of the factory or that the authorized person never visited. The explanation was deemed insufficient to condone the delay, so the COD application was rejected, and the stay petition and appeal were dismissed.

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