2005 (7) TMI 452

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....dent. [Order]. -  Heard Shri S.K. Roychoudhary, Advocate for Appellant and Shri J.R. Madhiam, JDR for Respondent. 2. Mr. Roychoudhary submits that these Order-in-Appeals were received by the Appellant on 30-12-2004. The Appellant's factory being closed since 2000/2001 and has been declared as sick by BIFR. They could not find out the papers. However, the appellant collected the releva....

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....peal could have been filed in time. Therefore he submits that the application for condonation of delay may be rejected. 4. I have perused the records. In present case the appellant handed over the relevant papers and Order-in-Appeals to Shri S.S. Guha, a retired Superintendent of Central Excise and worked as Consultant. On 24-3-2005 Mr. Guha returned the papers with the remarks "that he got ....