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2014 (3) TMI 978 - AT - Central ExciseCondonation of delay - Manager, who handles the case had received the impugned order and left the service without handing over case papers to his successor - Held that:- Reason for delay is that the misplacement of the record by the employee of the appellant-Company. It is stated that Mr. Vasudevan, Manager of the Company left the service without handing over the papers to his successor. The learned Counsel for the appellant argued the case on merits, which has no relevance unless the delay is condoned. It is not the case of the applicant that the Manager had left the Company with the case file. It is the duty of the successor to trace the files lying in the office. It is seen that the applicant appeared in personal hearing before the Commissioner (Appeals). Thus, they were well aware of the proceeding before Commissioner (Appeals). There is a gross negligence and inaction on the part of he applicant. The Hon’ble Allahabad High Court in the case of Prem Heavy Engineering Works (2013 (10) TMI 50 - ALLAHABAD HIGH COURT) dismissed the application filed by the assessee of a delay of 41 days in filing the appeal before the Tribunal for the reason that the Managing Director of the Company was the only responsible officer left in the factory due to sickness. - delay cannot be condoned for the same reason that the record was misplaced by the employee of the company. In view of that, I do not find any substance in the application filed by the applicant. - Condonation denied.
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