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2012 (8) TMI 827 - AT - Central ExciseCondonation of delay - Delay of 2 years - Delay due to non communication of dismissal of appeal - Held that:- It is claimed by the appellant that Shri Sunil Kumar Agrawal due to personal difficulty could not communicate the order of dismissal of appeal to the appellant. We are not satisfied with the aforesaid explanation. From the record it is evident that the appeal has been filed after a delay of almost 2 years. It is highly improbable that during this period of 2 years the appellant was not in contact with his authorized representative Shri Sunil Kumar Agrawal. The appellant has placed on record a copy of Order-in-Appeal No. 111/RPR-I/2010, dated 25-3-2010 in his own case. In the aforesaid order, the Commissioner (Appeals) has recorded that Shri Sunil Agrawal, Consultant of the appellant appeared for personal hearing on 25-2-2010. From this it is evident that even after passing of the impugned order in December 2009 Shri Sunil Agrawal, C.A. continued to represent the appellant in excise matter. Therefore, it is highly improbable that Sunil Agrawal would not have communicated the dismissal of appeal to the appellant. Further though the explanation given for delay is that due to personal difficulty Shri Sunil Kumar, Chartered Accountant could not communicate the impugned order to the appellant, affidavit of Shri Sunil Kumar Agrawal has not been filed to support this averment - The appellant has been grossly negligent in this matter - Condonation denied.
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