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2012 (4) TMI 524 - AT - Central ExciseCondonation of delay - Delay in receipt of order - Held that:- appellant is a CHA and it is the duty of the CHA to educate assessees in respect of the transactions entered with the Customs Authorities for import or export of the goods. It is common knowledge that he is aware of the procedures which are to be followed with the department. The reasoning given by the proprietor of the appellant which is reproduced in the form of affidavit, does not instil any confidence in his argument that the delay occurred is inadvertent. Nothing is mentioned as to when the employee left the services of the appellant in May 2010 and also as regards procedure of taking over the charge from him. We are unable to agree with the reasoning given by the appellant for seeking condonation of delay - Condonation denied.
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