TaxTMI 
TaxTMI 
1985 (5) TMI 222
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....for the Applicant. Shri N.C. Jain, Advocate, for the Respondent. ORDER The Collector of Central Excise, Calcutta, has filed this appeal against the order passed by the Collector of Central Excise (Appeals), Calcutta, dated 30-8-1984. This appeal has been filed in the office of the Tribunal on 8-4-1985. An application for condonation of delay in filing the appeal has been filed. Shri Chatterjee,....
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....984. The case records were ultimately received by the Applicant Collector on 15-1-1985. It is alleged that considerable time was consumed to trace out the records at the Divisional level due to official routine. "A critical examination" of the Order-in-Appeal was undertaken and it was finally decided on 8-3-1985 to file an appeal before the Tribunal. Further, time was taken for processing the appe....
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....od prescribed if it is satisfied that there was sufficient cause for not presenting the appeal within the period prescribed. Hence there must be clear and cogent explanation for every day's delay so that the Tribunal may be convinced that the delay was not deliberate but due to reasons beyond control. From the facts set out above, we are satisfied that the inordinate delay at every stage particula....
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....s that an applicant is not diligent but is guilty of laches and negligence and does not take appropriate steps for pursuing his remedy till about the close of the period prescribed for an action to be taken, he cannot claim to have the delay condoned if per chance or by accident he happened to have exceeded the prescribed period in taking the proper steps.. .." 5. When a statute prescribes a....