1998 (8) TMI 206

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....nd P. Datar, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (T)]. - This is a revenue appeal in which condonation of delay application has been filed seeking condonation of delay of 141 days. The reason given is that the file had been misplaced and had landed in different other sections and it took quite some time to identify the file section-wise and retrieval was possible o....

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....(38) E.L.T. 739 wherein on the similar grounds a delay of 51 days had not been condoned. Likewise, in the case of CCE v. FGP Ltd., reported in 1988 (38) E.L.T. 712, a delay of 29 days has not been condoned on the same facts of misplacement of files. So also, in the case of Shipping Corporation of India Ltd. reported in 1984 (18) E.L.T. 599, it has been held that misplacement of papers is not suffi....