TaxTMI 
TaxTMI 
2014 (10) TMI 304
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....an: 1. The COD application and stay petition are filed against Order-in-Original No. 57/2012/C dated 24/08/2012 passed by Commissioner of Central Excise, Nagpur. 2. In the COD application, it has been stated that there is a delay of 439 days, over and above the stipulated period of 90 days in filing the appeal. The reason adduced for this delay is that Shri Jagdish Sharma, the authorized represe....
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....the Jurisdictional Deputy Commissioner of Central Excise has been furnished. As per the said report, there are two Directors, namely, Shri Mahesh Gupta and Shri Anil Bhojak who were looking after the affairs of the company. Shri Jagdish Sharma is only an Excise Officer and authorized signatory of the company and the company had no manufacturing activity since November 2010. However, Shri Jagdish S....
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....aring before the Jurisdictional Deputy Commissioner and therefore, the explanation given by the appellant cannot be accepted. 5. We have carefully considered the submissions made by both the sides. 5.1 It is a settled position that it is not the length of the delay but the adequacy of the explanation that should be considered for condonation of delay. In the present case, the only ground adduced....