2014 (3) TMI 978

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent. ORDER The applicant filed this application for condonation of delay of 175 days in filing the appeal. The learned Counsel on behalf of the applicant submits that Mr. Vasudevan, Manager, who handles this case had received the impugned order and left the service without handing over case papers to his successor. He submits that the applicant paid the entire amount of duty along with int....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....astings Ltd. v. Commissioner of Central Excise, Visakhapatnam-II reported in 2012 (275) E.L.T. 321 (A.P.) = 2012 (28) S.T.R. 311 (A.P.) and he also relied upon the decision of the Tribunal in the case of Bharat Petroleum Corpn. Ltd. v. Commissioner of Central Excise, Indore reported in 2011 (273) E.L.T. 316 (Tri.-Del.) and Supreme Industries Ltd. v. Commissioner of Central Excise, Pondicherry repo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a gross negligence and inaction on the part of he applicant. The Hon'ble Allahabad High Court in the case of Prem Heavy Engineering Works (supra) dismissed the application filed by the assessee of a delay of 41 days in filing the appeal before the Tribunal for the reason that the Managing Director of the Company was the only responsible officer left in the factory due to sickness. It is consisten....