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2014 (10) TMI 233 - AT - Central ExciseCondonation of delay - delay of 265 days in filing the appeal - Held that:- admitted two partners were looking after the firm even if we ignore the DR submission that it was actually the husband of one of the partners who were running the factory. Even if we accept that one of the partners was not in a position to act, admittedly the other partner was. It has not been shown to us that Mrs. Shikka Agarwal was continuously on bed throughout her pregnancy period and was in such a bad shape so as not to take steps for filing of the appeal - Mrs. Sikha Agarwal gave birth to child in December, 2012 where appeal stands filed in June, 2013 that is almost after six months after the delivery. The appellant’s plea that mother was required to look after the child so as not to take steps to file the same in time cannot be held to be sufficient and justifiable reasons. We find the delay to be huge delay. - Condonation denied.
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