TaxTMI 
TaxTMI 
2012 (8) TMI 440
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....r Dr. D. M. Misra : The present miscellaneous application is for seeking condonation of delay of about 11 years 2 months in filing the present appeal. The ld. Advocate appearing for the applicant has submitted that the applicant received the Order-in-Appeal on 6th February, 2001 and since they were not satisfied with the said order, they have filed a review application on 24.2.2001. The Su....
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....ribed under the Central Excise Act, 1944, the delay has been caused. He has submitted that the said delay is a bonafide delay and in view of the provision contained under Section 14 of the Limitation Act, ought to be condoned. He has referred to the following judgments : (i) State of Nagaland Vs. Lipok AO 2005 (183) ELT 337 (S.C.) ; (ii) Collector, Land Acquisition Anantnag and Another Vs....
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....acts and circumstances of the case. 3. Heard both sides and perused the records. We find that the applicant did not dispute the date of receipt of the O/A No.75/Cal.IV/2000 dated 22.12.2000 as 16.02.2001. We also find that in the opening page of the said Order-in-Appeal, it is mentioned as Notes of Guidelines for the persons aggrieved by the said order for filing appeal before Tribunal or Revisio....
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.... for condonation of delay. The reason shown as pursuing the wrong remedy by filing a Review Application before the Commissioner (Appeals) (in spite of being guided in the preamble to the Order-in-Appeal) resulting into an inordinate delay of eleven years and two months (4075 days), in our view, not a sufficient cause warranting condonation of the said period of delay in filing the appeal before th....