TaxTMI 
TaxTMI 
2013 (12) TMI 439
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....eave for his daughters marriage. He further submits that the Personal Secretary of the said Senior Executive (Taxation) had kept the order in a file and the file was misplaced. It was noticed only at the time of recovery proceedings initiated by the Central Excise Department. He submits that during the relevant period the Senior Executive (Taxation) was attending all the central excise proceedings. It is also submitted that the Senior Execute (Taxation) had attended personal hearing in person before the Commissioner (Appeals). He further submits that on the same issue, the Tribunal in 2008 passed the order in their favour as reported in 2008-12-STR-363 (Tri. Chen). The Ld. Advocate relied upon the decision of the Hon'ble Supreme Court in t....
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....ted that when the impugned order was received by the Mumbai Office, the said Sr. Executive (Taxation) was on leave and was pre-occupied in his daughter's marriage as on 23.11.2010. It is further stated that when the said Sr. Executive (Taxation) returned his duty, it was escaped from his notice as the impugned order had been filed in some other file. It came to their notice, after about one year, when the Department ascertained from the factory as to whether the dues under impugned order had been paid. 5. We agree with the Ld. Authorized Representative that mere misplacement of the file in a Public Limited Company cannot be a sufficient reason for condonation of delay. It is required to examine overall facts of the case as to whether the a....