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2012 (7) TMI 415 - CESTAT, KOLKATACondonation of delay of 1035 days - applicant contended that their factory was closed since 2006 and their Sr. General Manager who was looking after the Central Excise matters left the company and there was no one competent to look after the excise matter - Managerial staff of the company had left the company after the closer of the production – Held that:- There is no denial of the fact that they were received by the applicant - salary was paid by the applicant company and the Central Excise duty were being shown as liability - Therefore the contention is that they were not aware of the liability and it has prevented them in not filing the appeal is not correct - applications is not maintainable and is accordingly dismissed
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