TaxTMI 
TaxTMI 
2001 (5) TMI 506
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...., for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this application for condonation of delay, the applicants, M/s. M.P. Iron & Steel Co., have prayed for condoning the delay of 347 days in filing the appeal against the Order-in-Appeal dated 25-1-2000 which was received by the appellants on 1-2-2000. The appeal was received in the Registry on 18-4-2001. In the application for COD, i....
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....rs through courier services being the consignee note No. 10392, dated 9-2-2000. 3. Once the applicants had sent the relevant papers for filing the appeal they were under the bona fide belief that the appeal would have been filed in CEGAT, New Delhi. 4. It is further submitted that the unit of the applicants had been lying closed since 15-10-1998 and in March, 2000, the M.P. Government ....
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....letter from the Superintendent of Central Excise wherein he wanted the details of the appeal filed before the CEGAT, New Delhi. At this stage, the applicants on contacting their lawyers came to know that the papers had been misplaced and therefore, no appeal was actually filed in the CEGAT. 8. In view of the above situation, the applicants are filing the present appeal with a delay of 347 da....