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2011 (9) TMI 707 - CESTAT, NEW DELHIDelay in filing of appeal - Condonation - Delay of 126 days - Service of Order 14.10.2010 - G M left office in August - VP died on 11.12.10 - Held that:- G.M. (F&A) left office two months before service of order. Further the date on which the file was called by VP is not apparent - Even after death there was sufficient time limit available to seek appeal remedy which was nearly more than 30 days. The vigilant attitude of the appellant does not come out - If litigant is not vigilant of its right such an indulgent does not deserve any consideration for condonation of delay. The length of the delay does not appeal to allow a belated appeal to survive. Decided against assessee.
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