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2014 (2) TMI 999 - CESTAT KOLKATACondonation of delay - Delay due to Finance manager leaving - Held that:- delay was caused because of the absence of Sri Sunil Prasad from his duty without informing the applicant. They came to know about impugned order after being communicated by the Range Superintendent. Thereafter, they made all out efforts to locate Mr. Sunil Prasad and consequently, filed the appeal after his resuming duty. I find from the records and correspondence between the applicant and Mr. Sunil Prasad that the delay was caused due to the absence of Mr. Sunil Prasad from duty and his failure to communicate in time about the passing of the said order. The reasons explained seems to be bonafide - Delay condoned.
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