2012 (8) TMI 378

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... : Shri Kartik Kurmy, Advocate   Present for the respondent: Shri Amresh Jain, A.R.   Per Justice Ajit Bharihoke (Oral):   This appeal is directed against the order in appeal No. 38/RPR-I/2012 dated 5.3.2012 whereby the Commissioner (Appeals) rejected the plea of the appellant for condoning delay of 29 days for filing of appeal and dismissed the appeal. 2. Along with the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....period of limitation of 60 days, provided the appellant gives a reasonable explanation for the delay caused in filing of appeal. 5. In the instant case the appellant in the application for condonation of delay explained that his Accountant who was dealing with the matter met with an accident as a result of which he was confined to bed from 6.4.2011 to 5.7.2011 and because of this reason the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that Shri J. Sahoo, Accountant of the company was responsible for taking policy decision on the issue connected with the central excise matter. He was the person responsible for dealing with the counsel for the appellant. Learned Commissioner (Appeals) has failed to appreciate that because of accident Shri Sahoo was confined to bed from 6.4.11 to 5.7.11, as such, he could not meet and brief the c....