2012 (4) TMI 524

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....l, AR, for the Respondent. ORDER This application is filed for the condonation of delay of 365 days in filing the appeal before the Bench. 2. Ld. counsel submits that the appellant has belatedly filed the appeal for the reasons given in the affidavit which he produces before us today. The contents of affidavit are as under : 1. I come to know about the issuance of order-in-original no.....

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.... no. 03/Commissioner/RKS/ AHD-1/2010, dated 3-2-2010. 4. I was only aware about the issue of show cause notice dated 26-10-2007, and I had also attended personal hearing before the ld. Commissioner, Ahmedabad on 7-1-2009. But, I was not at all aware of the issuance of the order-in-original, in the case and imposition of penalty on me. 5. On receiving the letter from the Superintendent, I had....

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....before that. Further, being aggrieved by imposition of penalty of Rs. 17.25 lakhs I have filed the appeals before the Hon'ble CESTAT, Ahmedabad, on 11-2-2011. 3. Ld. counsel reiterates and submits that the delay may be condoned and appeal may be taken on record. 4. Ld. SDR on the other hand submits that the ld. CHA should know the law better than any ordinary person and he should be aware of....