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2013 (6) TMI 372 - HC - CustomsCondonation of delay - delay of 850 days in filing an appeal - held that:- No merit in the application for condonation of delay. There is a colossal delay of 850 days in filing the appeal. No satisfactory explanation has been furnished. The plea taken in the application for condonation of delay is that the appellant-company being a sick company was lying closed and all its employees had left. There was only one male Director who due to heavy losses could not file the appeal. The said Director was making efforts for revival of the company for which dispute with the Excise Department is required to be settled. The appeal has, therefore, been filed which is belated due to these unavoidable circumstances. Such an explanation does not fulfil the test of “sufficient cause” so as to entitle the appellant for condonation of huge delay of 850 days in filing the appeal. Accordingly, the application is dismissed. - Decided against the assessee.
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