2004 (10) TMI 199

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....s. East India Commercial Ltd., Eluru, the appellants have filed this application for condonation of delay in filing the appeal. The appellants are engaged in the manufacture of jute products. They decided to modernise their jute mill and consequently they imported second-hand machineries in respect of the machineries imported under BE No. 2003 dated 8-10-2002. The department initiated proceedings ....

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....by the department and the appellants were very busy preparing the appeals in respect of them. Even though the adjudication Order No. 14/02 is dated 15-11-2002, the same was despatched on 31-1-2003, after a lapse of 76 days and therefore they could not keep track of the matter. After the receipt of the Order-in-Original, it was kept by the clerical staff without realising the relevance of filing....

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....They relied on the following case laws for having liberal approach in deciding the condonation of delay : (1)     Collector, Land Acquisition, Anantnag and Another v. MST Katiji & Others [1987 (28) E.L.T. 185 (S.C.)] (2)     Styleman v. CC, Trichy [2001 (128) E.L.T. 545 (Tri. - Che)] (3)     CC v. Hindustan Motors Ltd. [1998 (103....