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2013 (10) TMI 50 - HC - Central ExciseCondonation of Delay - Held that:- The Tribunal has recorded the finding that the appellant was negligent, and that he did not satisfactorily explain the delay, inasmuch as when the Advocate of the appellant argued the matter before Commissioner (Appeals), he did not give the address for communicating the order - It was the same address on which the order of the Commissioner (Appeals) was communicated - even in this appeal, the same address has been given - If the factory was closed and closure of the factory was the main ground on which the application for condonaton of delay was filed, the appellant should have given the correct address, atleast, in this appeal - There was no error in the order of the Tribunal in dismissing the appeal of the appellant on the ground of delay, which was not sufficiently explained - The grounds raised in the appeal do not raise any substantial questions of law to be considered in the appeal – Decided against Petitioner.
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