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2014 (1) TMI 11 - HC - CustomsCondonation of delay - Delay in receipt of order - Change of address - Held that:- appeal was filed on 27-4-2010, almost one year from the date of service of the order and the ground for condonation of delay was that the office at Panchkula had been taken over by the Bank in the year 2006 and, therefore, the petitioner did not get the order-in-original sent at that address. It was only when the recovery proceedings were initiated, that he came to know and got the copies of the orders on 26-2-2010 - petitioner had shown sufficient cause for condonation of delay. The petitioner had resigned in the year 2004 which has not been denied by respondent No. 2. The plea of the petitioner is that the notice was sent at Panchkula, which was taken over by the Bank, and therefore, he did not receive the order of the Commissioner merits acceptance. The Tribunal on the basis of a very techni-cal approach has dismissed the appeal on the ground of limitation - Tribunal was not right in declining the application for condonation of delay and the said order is legally not sustainable. Consequently, the order dated 30-6-2011 qua the petitioner is quashed and the plea of the petitioner regarding the condonation of delay is accepted and the delay in filing the appeal is condoned - Delay condoned.
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