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2019 (5) TMI 1223 - CESTAT NEW DELHICondonation of delay of 578 days in filing appeal - Section 35B(5) of the Act, 1944 - HELD THAT:- In the present case, the appellant who is the Director of the Company was aware of the order passed by the adjudicating authority as it was received by him on 12 May, 2017. The Director was also aware that an appeal could be filed before the Tribunal, as the Director was a party in Writ Petition in the Delhi High Court where it was sought to be contended that the Writ Petition should be entertained since the requirement of pre-deposit before the Tribunal was onerous. Even after the decision of the Supreme Court on 23 January, 2018 that required the Director to file an appeal before the Tribunal within 30 days from the decision of the Supreme Court, the Director filed the appeal only on 11 March, 2019. Thus, the Director kept quiet for a long period of time from 23 January, 2018 up to 29 January, 2019 even though the Director was not required to wait for a Resolution of the Company for filing an appeal. The delay for this long period from 23 January, 2018 up to January 2019, when the appellant initiated steps for filing the appeal has not been explained at all, much less sufficiently explained. We are, therefore, not convinced that there was sufficient cause for not presenting the appeal within the stipulated period - application for COD dismissed.
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