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2014 (12) TMI 735 - MADRAS HIGH COURTCondonation of delay - Misplacement of order - wrong availment of cenvat credit - Held that:- personal reasons attributed to the stress undergone by Sri.Ramakrishnan, who was in incharge of the case and the fact that he has submitted a letter of resignation earlier to the proceedings before the Commissioner (Appeals) and was relieved subsequently on 19.2.2013 are not in dispute. Therefore, the appellant's plea that there was good reason for not filing the appeal for the aforesaid reason appears to be a bona fide reason. Further more, the appellant has been continuously pursing his matter before the Adjudicating Authority as well as before the Commissioner (Appeals). The same is borne out by records and the appellant's plea is bona fide. In our considered opinion, the same would constitute "sufficient cause" for not presenting the appeal within the prescribed period. - Following decision of The Collector, Land Acquisition v. Katiji [1987 (2) TMI 61 - SUPREME Court] - Decided in favour of assessee.
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