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2017 (5) TMI 1608

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....he applicant has filed an application seeking condonation of delay of 307 days in filing the present appeal. The applicant has stated that he received the Order-in-Appeal on 5.3.2014 and filed the appeal before CESTAT on 6.4.2015 and hence there was a delay of 307 days. He has further stated that he could not file the appeal within due date as provided under the law on account of the fact that the....

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....the month of August 2014. When one of the employee met the Accountant in a common social gathering, the Accountant revealed to him that he had an important company document related to tax notice with him and he wanted to return the same to the company as he did not want to harm the interest of the company. Thereafter he sent the document to the company and thereafter the present appeal was filed b....

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....reby making it doubtful about the content of the application. In support of his submission, he relied upon the following decisions: i. Office of the Chief Post Master General vs. Living Media India Ltd.: 2012 (277) ELT 289 (SC) ii. State of UP vs. Amarnath Yadav : 2014 (302) ELT 26 iii. A.B.T. Kumar & Company: 2015 (39) STR 850 iv. Murali Match Works: 1992 (60) ELT 546 v. Bharat Sanchar ....