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2015 (9) TMI 1441 - AT - Central ExciseCondonation of delay - Held that:- Commissioner (Appeals) order dated 10.09.2013 was received on 05.11.2013 as confirmed by the applicants themselves. From the date of receipt of the order the last date of filing of appeal was 04.02.2014. After the delay of more than 405 days they have filed the appeal on 17.03.2015. We find that once the order has been received by the appellant on 05.11.2013, they are aware of the consequences and remedies available. We also find that the impugned order is denovo order when the this Tribunal vide order dated 06.06.2012 remanded the matter to the Commissioner (Appeals). Therefore, there was no justification for delay of 405 days. The applicants justification of dislocation of residence after the receipt of the order and other personal reasons are not valid grounds for not filing the appeal in time. Therefore, we do not find any justifiable reason to condone the delay of 405 days. Accordingly, COD applications are rejected. Consequently, both the appeals are dismissed as time barred.
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