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2011 (4) TMI 1062 - HC - Central ExciseCondonation of the delay of 85 days – Held that:- basic averments, as to when the order of the Commissioner (Appeals) was received; when the concerned official left the appellant; when the appellant decided to file appeal; and when they are able to retrieve the records etc., are not even mentioned in the affidavit. A very bald allegation is made that the concerned official left the appellant and relevant records could not be placed, it cannot be a sufficient ground for condonation of delay, and in that view of the matter the order of the CESTAT is unexceptionable and does not involve any substantial question of law, appeal is, therefore, dismissed
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