1997 (8) TMI 179

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....umbered as 127 and 128 of 97-A. At a subsequent stage, the appellant filed two more applications numbered as 144 and 145 of 97-A. The Order-in-Appeal impugned in these appeals was passed on 5-12-1996. A copy of the same forwarded to the appellant was received in appellants office on 9-12-1996. The appeal papers were delivered to the registry of the Tribunal on 28-5-1997. Thus, it is seen that the appeals have been preferred 5 months and 19 days after the receipt of the copy of the order impugned. Thus there is a delay of 80 days. 2. In the application dated 1-8-1997 for condonation of delay, the appellant stated that the Manager, Indirect Taxation who was in charge of preparation and filing of appeals from Rajkot Division resigned i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... two Managers under the Head and one of the Managers Shri P.S. Deshpande was in charge of the present case. He had not informed the Head of the Department or the other Manager about receipt of the impugned order, perhaps because he was in the process of leaving the services of the company. Department has Deputy Manager or Assistant Manager. Shri Deshpande submitted resignation in January, 1997 and thereafter he was on leave or tour most of the time till he was relieved on 31-3-1997 and at stage he informed other persons of Department about the action required to be taken. On 7-5-1997, the affidavit further stated Managing Director of another concern whose appeal also had been decided in the impugned order visited the appellants office and e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....996 was not traced out, the appellant could not have produced that copy or a copy of that copy in these two appeals; the appellant could only have produced copy of the certified copy obtained in May, 1997. Last page of the copy contains an endorsement regarding the particulars of the request for copy and the compliance thereof. The copy bears endorsement under the signature of the Superintendent of Central Excise dated 15-1-1997. Endorsement shows that the request for copy was made on 15-1-1997. The copy was issued on 15-1-1997. Copying charges of Rs. 120/- were paid by TR 6 Challan No. 421, dated 11-1-1997. However, the endorsement refers to the date of the impugned order as 21-6-1995, which is apparently a mistake. We find that each page ....