2012 (11) TMI 75

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.....R))   Per: S.S. Kang   1. Heard both sides. 2. The applicant filed the application for condonation of delay of one year and 26 days in filing the appeal. 3. The reason mentioned in the application and during the argument is that the adjudication order was passed on 26.10.09 and received by the applicant on 30.10.2009. The contention of the applicant is that the concerned emp....

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....se in not filing the appeal in time. In the present case, the main contention of the applicant is that the concerned official, who was dealing with Excise matters, expired. As contended by the Revenue, the concerned official expired on 12.2.2010 and the impugned order was received by the applicants on 31.10.2009. Therefore, during the employment of Mr. Santosh, the period for filing appeal has alr....