2012 (7) TMI 415

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....LANTS   Sri S.Misra, Addl. Commr. (A.R.) FOR THE RESPONDENTS   Per SRI S.K. GAULE   Heard both sides.   2. The applicant filed these applications for condonation of delay of 1035 days. The contention of the applicant is that their factory was closed since 2006 and their registered office at Guwahati was almost non functional and only one peon and one senior staff we....

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....pany had left the company after the closer of the production. As the things improved, Shri Paulson finally rejoined the company on 1/1/2011 and after rejoining, he took over the charge of excise matters and thereby this appeal was preferred against the impugned order dated 9/10/2007.The contention is that the Central Excise Authority were well aware of the precarious condition of the company for a....

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....leaving of the company by Shri Paulson does not change the facts and circumstances of the case. Moreover, the applicants failed to produce any evidence that Shri Paulson was not on the pay roll of the company when the factory was closed nor they could produce any documentary evidence that there was no one to look after the Central Excise matter of the company during the material period. The conten....

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....ng shown as liability. Therefore the contention is that they were not aware of the liability and it has prevented them in not filing the appeal is not correct. Thus the applicants are not able to show sufficient cause for delay.   5.1 On an query from the Bench whether Shri Bharat kr. Kakoti was working with the applicant, the answer of Ld. Advocate appearing for the applicant was affirmat....