2014 (10) TMI 233

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....lant. Shri B.B. Sharma, DR, for the Respondent. ORDER The prayer in the appellant is to condonation the delay of 265 days in filing the appeal. 2. After hearing both the sides, we find that the Order-in-Appeal was passed on 13-4-2012 and has been received by the appellants on 26-5-2012. As such the last date of filing of appeal was August, 2012 whereas the appeal should have been filed on....

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....cate has relied upon the decision of the High Court of Judicature at Madras in the case of Kathiravan Pipes Pvt. Ltd. v. CESTAT, Chennai reported in 2007 (207) E.L.T. 494 (Mad.) = 2007 (5) S.T.R. 9 (Mad.) wherein delay of 25 days in filing appeal, on the ground of illness of the Managing Director mentioned in medical certificate was held condonable. Similarly the Hon'ble Gujarat High Court in the ....

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....e affairs of the company. In the present case, we note the admitted two partners were looking after the firm even if we ignore the DR submission that it was actually the husband of one of the partners who were running the factory. Even if we accept that one of the partners was not in a position to act, admittedly the other partner was. It has not been shown to us that Mrs. Shikka Agarwal was conti....