2006 (10) TMI 24

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....Member (J)]. - The appellants seek condonation of delay of 105 days in filing the appeal. The appellant has filed detailed affidavit and time chart of the events. It is submitted that the order had been served on Mr. Subhash Bhat on 15-3-2006. Mr. Subhash Bhat had left the Company on 31-3-2006 without handing over of the papers. He was the then Chief Financial Officer of the Company and was exclus....

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....n case in their favour by this Bench Final Order No. 1615/2006 dated 14-8-2006. It is the submission that if they were aware of the impugned order, they should have also filed appeal along with the appeal No. ST/37/2005 of the previous period. He submits that the Affidavit of the person who is the Head of the Finance of the Company, Mr. Rajiv Subramanian should be accepted and the delay should be ....

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....ead of Finance had left the Company without handing over of the papers and the Company came to know about the impugned order only on 28-9-2006. This plea has been supported by the Affidavit by Mr. Rajiv Subramanian. There is no ground to discount and reject this submission. Therefore the appellants have shown sufficient cause for condonation of the delay.  The application for condonation of d....