2013 (5) TMI 138

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....dent: Ms Sabrina Cano, Superintendent (AR) JUDGEMENT Per: P.G. Chacko The captioned appeals, E/1490 & 1491/2012, are delayed by 624 days and 593 days respectively but the applications filed by the appellant for condonation of the delay do not figure in the cause-list before us. We take up these applications, at the outset, for consideration. 2. A copy of the order impugned in Appeal No....

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.... filed before the CESTAT. The learned counsel for the appellant reiterates these averments of the CMD of the company and also submits that it was only when the Assistant Commissioner's letter dated 17.05.2012 stating the arrears of interest on duty was received that the appellant came to realize that the orders of the Commissioner (Appeals) had not yet been challenged. The counsel has also referre....

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....itigation, the CMD had not associated himself with the proceedings. According to the learned Superintendent (AR), if the CMD was physically indisposed, the Vice-President could have initiated necessary steps for filing appeals without delay. After giving careful consideration to the submissions, we are of the view that the appellant has failed to establish sufficient cause for the delay of the app....

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....her works. If the Vice-President could manage litigation at the lower levels, he could have easily taken steps to file appeals with this Appellate Tribunal against the orders of the Commissioner (Appeals). It is not the case of the appellant that the responsibility to undertake litigation before the lower authorities was on the Vice-President and the responsibility to do it before the Tribunal was....