2004 (4) TMI 445

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....simha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - By this application for condonation of delay, the appellant has filed an affidavit through their Director Shri Anand Garg, to explain the delay of 127 days. It is stated that he was on the treatment for Laptospibosis with Nephritis. 2. Learned Counsel submits that the appellant was having some nerv....

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....i Vinod Garg, who is fully aware of the facts of the case and was carrying out the business of the company. It is stated that he could have signed the memorandum of appeal and the appeal could have been filed within the time. He said that the present affidavit has been filed only to seek condonation. Learned SDR relies on the judgment of Jewelfab Exports Ltd. v. CC, Mumbai - 2001 (135) E.L.T. 142 ....

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.... by the affidavit filed by the Commissioner himself bringing out the fact of another Director being fully incharge of the operation of the company. 5. On a careful consideration, we notice that the appellant is an incorporated company. The affidavit filed by Shri Anand Garg states that he was having some nervous pain, etc. But he has nowhere stated that he was not in a position to sign the....