2011 (9) TMI 707

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....at the delay in filing of the appeal ranges to 126 days for no malafide or deliberate delay caused in seeking remedy. The reason of the delay is that when the impugned order was served on the appellant on 14.10.10. Shri Alok Mittal, Deputy G.M. who was looking after excise matter had left the job in August 2010. Shri J.M Sharma, Group Vice President who was sitting at different places had called t....

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....r hand vehemently opposes the proposition of appellant as aforesaid. 4. Heard both sides and perused the record.  5. The delay condonation application appearing at page 92 of the appeal folder depicts the averment of ld. Counsel as aforesaid. But the reason stated in the application does not appeal to commonsense. I am conscious that the appellant shall certainly suffer if its appeal is....

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.... the appellant, the application does not state on whom order was served. Appellant's only pleading is that Shri.J.S. Sharma, Group Vice President has called  the case file for necessary action in the matter. The date on which the file was called is not apparent from the application. When Shri Sharma who is a Group V.P. is pleaded to have expired on 11.12.10, there was also sufficient time lim....