2015 (10) TMI 146

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....mandatory amount under section 35 F has been made. Since, however, there is delay in filing of the appeal, the application for condonation of delay has been filed. 2. Heard both the sides and perused the records. 3. Mrs. Mansi Garg, Advocate, the ld. Counsel for the Appellant, pleaded that the appellant's factory was closed in January, 2014 and only one employee, namely, Shri Shiv Kant Tiwari, Incharge of the factory used to be present in the factory, that he received the order on 21.02.2014, that he did not inform the management about the Commissioner (Appeals)'s order received by him, that on 07.08.2014, he also left the job, that the appellant came to know about the impugned order when other employees of the company found the i....

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....a) Pvt. Ltd. vs. CCE, Salem reported in 2014 (309) ELT 295 (Tri. Chennai) , wherein the Tribunal held that misplacement of records by employee of assessee who left the service without handing over the papers to assessee is not a sufficient cause for condonation of delay, that besides this he also relies upon the judgment of this Tribunal in the case of Shree Omex Metal Extursion Pvt. Ltd. versus CCCE, Bhavnagarreported in 2008 (230) ELT 167 (Tri.-Amnd.) wherein the Tribunal refused to condone the delay of 110 days in filing the appeal, on the ground that the closure of the factory and receipt of the order by Chowkidar who failed to give the same to the management is not sufficient ground for condonation of delay. He also cited the judgment ....

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....the order and forgot to inform the management about the same and thereafter he left the job, the delay in filing the appeal cannot be condoned and in this regard the Department relies upon the Tribunal's order in the case of Rasi Tex (India) Pvt. Ltd. vs. CCE, Salem (supra) and Shree Omex Metal Extursion Pvt. Ltd. vs. CCE, Bhavnagar (supra). However, the Apex Court in the case of Collector, Land Acquisition Anantnag and Another vs. MST. Katiji and Others (supra) has held that the liberal approach should be adopted for condonation of delay in filing of appeal, as ordinarily, a litigant does not get any benefit by delaying in filing of appeal and that the principle that every day's must be explained does not mean that a pedantic appro....