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2015 (10) TMI 146 - CESTAT NEW DELHICondonation of delay - Delay of 90days in filing appeal - Hed that:- impugned order was received on 21.02.2014 and appeal was filed on 19.08.2014 and as such there is about 90 days delay in filing of the appeal. According to the appellant, their factory was closed in January, 2014 and at that time only one worker namely Shri Shiv Kant Tiwari, Incharge of the factory, used to remain in the factory, who received the order and kept the same in the Almirah and thereafter, he failed to inform the management about that order and that he also left his job on 07.08.2014 without informing the management about that order and it is only when sometime in August, 2014 somebody found the order in the factory, the appeal was filed. The reason given by the appellant for delay is not disputed by the Department. - appellant has given a reason for about 90 days delay in filing of appeal which is plausible and which is not disputed by the Department. Moreover, the delay of 90 days in filing of appeal also cannot be said to be unreasonable and such a long delay which cannot be condoned, more so, when according to the appellant's version, they discovered the order of Commissioner (Appeals) order in their employee's cupboard in sometime in August, 2014 and immediately thereafter, filed the appeal. This is not a case, when looking to the length of delay and the conduct of the appellant, it can be said that condoning the delay would result in injustice to the other side, rather not condoning the delay would result in injustice to the appellant. - Delay condoned.
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