2012 (7) TMI 475

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....er : Mr. M.V. Ravindran;   This stay petition and appeal is directed against the impugned order in appeal No. Commr(A)/178/VDR-II/2011 dated 26.04.2011 which has dismissed the appeal filed by the assessee on the ground for non condonation of delay.   2. After hearing both the sides on the stay petition, we find that the appeal itself can be disposed of at this juncture as it lies i....

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....ncerned employee/ clerk of the appellant Company. The appellant has relied upon the decision of the Tribunal in the case of Birdy Exports Pvt. Limited vs. CST, Bangalore reported in 2009 (240) ELT 532 (T) and finally requested to condne the delay in filing of the appeal.   5.5 I have gone through the cause given by the appellant for delay in filing the appeal as well as the explanation aff....

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....ind that there was an affidavit filed by a person who received the order in original and had stated that after receiving the order in original he placed it in the cupboard and forgot to handover the same to the management. Any statement on oath, whether it is of a Clerk or a Managing Director, needs to be considered in a proper perspective. In our view, in application for condonation of delay such....