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2014 (1) TMI 1677 - CESTAT AHMEDABADCondonation of delay - Held that:- Appellants had received the Order in Original on or around 15.10.2012 but had not filed the appeal within time and there is a delay of 100 days in filing the appeal. The justification given by the appellants / applicants seems to be that the peon who received the Order in Original did not hand it over to the Managing Director and handed over the same belatedly and the Managing Director was suffering from Diabetes, Hypertension, and other old age related diseases and hence could not attend to the same. We find no evidence in support of such a claims made in the application nor there is any affidavit in support of such a claim. In the absence of any evidence to justify the delay in filing the appeal before the bench, we are unable to accept the grounds taken in the application for condonation of delay - Condonation denied.
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