2013 (10) TMI 1380

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.... the Appellant. Shri M. Rammohan Rao, DC, AR, for the Respondent. ORDER [Order per : P.K. Das, Member (J)]. - All these applications are arising out of a common impugned order and therefore all are taken up together for disposal. 2. The applicant filed these applications for condonation of delay in filing the appeals of 171 days. Ld. Advocate on behalf of the applicant submits tha....

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....s that due to ill-health of the concerned person dealing with the file, the delay occurred and therefore delay may be condoned. He submits that there was no negligence or inaction on the part of the applicant. 3. Ld. AR on behalf of Revenue submits that the negligence of the employee cannot be sufficient cause for condonation of delay. He submits that it appears from the first affidavit of....

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....emsp;After hearing both sides and on perusal of records, we find force in the submission of ld. AR. It is seen from the affidavit of Mr. K.V.M. Nair, Senior Manager of the appellant company that the responsibility of filing appeal was delegated to his assistant Mrs. Sarika B. Nikam, who failed to take timely action due to her ill-health. The ld. AR on behalf of Revenue drew the attention of the Be....