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2014 (9) TMI 1234 - CESTAT, NEW DELHICondonation of delay of 262 days in filing of the appeal - HELD THAT:- The order dated 30th July, 2013 was admittedly received by the appellant on 04/08/13. The appellant admittedly is a proprietorship concern owned by Shri R.P. Pandhi. It is seen that the appellant took about 70 days time in handing over the case papers to their Consultant Shri Vinod Jain and when there was no response from the Consultant, for about one month, no alternate arrangement by engaging other Counsel was made - The Apex Court in another case of OFFICE OF THE CHIEF POST MASTER GENERAL VERSUS LIVING MEDIA INDIA LTD. [2012 (4) TMI 341 - SUPREME COURT] has held that the law of limitation binds everybody including the Government and refused to condone 427 days delay in filing of the appeal by the Postal Department. In this case for delay of about three months from 04/08/13 to end of October, 2013 there is absolutely no explanation as to why the appeal was not filed during this period. The conduct of the appellant indicates as if filing of appeal before the Tribunal was the last priority - the delay in filing of appeal is not condonable - Appeal dismissed.
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