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2014 (3) TMI 998 - CESTAT MUMBAICondonation of delay - Held that:- If the unit of Shree Precoated Steel Ltd. was taken over by M/s. Essar Steel Ltd., and Shri Pinglay was with M/s. Essar Steel Ltd., it would automatically mean that Shri Pinglay was with the firm. Further, we have observed that after Shri Hiresh Dhakan left, anybody else could have take necessary action for filing the appeal and even after Shri Pinglay re-joined in May, 2003 there was a delay of about six months in filing the appeal. Considering these facts into account, this Tribunal came to the conclusion that there was no satisfactory explanation for the delay in filing the appeal. It is for these reasons, the application for condonation of delay was rejected and consequently the appeal also got rejected. In view of the clear findings recorded by us, we do not find any error committed while passing the impugned order - Decided against assessee.
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