2003 (6) TMI 372

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.... S.C. Pushkarna, JDR, for the Respondent. [Order]. -  I have gone through the impugned order and, in my view, the stay application as well as appeal both can be decided simultaneously. 2. The facts are not much in dispute. The proceedings were initiated against the appellants on the strength of the show cause notice for having clandestinely removed the excisable goods without pa....

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....time-barred. 3. The appellants' company has only come up in appeal against the impugned order. 4. I have heard both sides and gone through the record. The bare perusal of the record shows that there was a delay of 40 days in filing the appeal by the appellants before the Commissioner (Appeals) against the order-in-original. For the condonation of the same, they had submitted medica....

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....te submitted by the Director of the appellants' company, had not been doubted by the Commissioner (Appeals). His view that there was other Directors also who could file the appeals if Shri Surendra Kumar Singhvi, Director, was ill, and as such there was no sufficient cause for condoning the delay, cannot be accepted, as it does not appeal to the reasons. The illness certificate furnished by Shri S....