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2015 (1) TMI 230 - CESTAT BANGALORECondonation of delay - Inordinate delay of 505 days in filing appeal - Held that:- Assistant General Manager at the Head office of the petitioner in Cochin forwarded the order and thereafter did not bother as to what happened to it. In the matter involving more than ₹ 90 lakhs especially in view of the submission of the learned CA that appellant had been making only losses, it is surprising that AGM did not find time even to check with the Head Quarters what happened to the copy of the order sent. The date of receipt in the head office is not available. The date of completion of renovation of office is not available. No enquiry has been made by the appellant to find out how the order copy was misplaced in another file. Further the date on which Commissioner’s office sought clarification is also not indicated. The reason as to why the affidavits signed by the same individual contained totally different grounds for condonation of delay are not forth coming anywhere in the documents. It can be seen that the so called consultation with experts started only after August 2013 and thereafter there was no delay at all since within two months, appeal was filed. We have not found any justification for the delay which has occurred and the documents have not been prepared properly and affidavits have not been filed with care and truthfulness or the correctness of the affidavits have not even been considered by the persons signed the same. - Condonation denied.
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