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2012 (9) TMI 343 - AT - Central ExciseDelay of 39 days in filing - Held that:- On considering the assessee's submission there is no proper explanation given for condonation of delay that the factory of the appellant is closed since November, 2006 and therefore Director of the appellant lives at its native place at Rohtak, Haryana who came to know about the receipt of Order-in-Appeal though RTI from family members only on 1st week of December when he visited his family member and then immediately arranged for drafting and filing of the appeal but by that time, there was already a delay of 39 days in filing the appeal. Appellant has not made out a case for condonation of delay in filing the appeals before the Tribunal.
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