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2015 (7) TMI 1144 - AT - Central ExciseCondonation of delay - reasons for delay - Held that:- It could not be explained by the learned advocate that when the authorized signatory was with the company after offering his resignation letter firstly on 01/09/2011 and was with the appellant company for another about over 3 months i.e. till 22/12/2011, why the company did not take over the relevant central excise files and papers from the said authorized signatory. This clearly shows that the appellant company has been completely negligent in managing their affairs and they were not bothered about their liability and obligations under the Central Excise laws. The learned advocate has not been able to satisfactorily explain and could not give substantial justification for this long delay of 10 months and 15 days in filing the appeal. Considering the facts and circumstances, when there is no justifiable explanation for the long delay of 10 months and 15 days, there is no option but to reject the appeal as time-barred under the provisions of Section 35B(3) of Central Excise Act, 1944.
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