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2014 (2) TMI 1105 - AT - CustomsCondonation of delay - Resignation of officer in-charge of matter - Held that:- The only ground adduced in the COD application is that Shri Hiresh Dhakan, who was dealing with the mater left the company and therefore, nobody else was aware of the pendency of the appeal and only when Mr. Pinglay joined in May 2013 the matter was brought to the notice. There is no explanation why after Mr. Hiresh Dhakan left anybody else could take necessary action in filing the appeal. Even after Mr. Pinglay joined in May 2003, there is a delay of six months and the appeal has been relied only in 18/10/2013. From the records, it is seen that Mr. Pinglay was with the appellant firm all through and therefore, the excuse offered is only an afterthought and cannot be accepted. Thus, there is no satisfactory explanation for the delay - Condonation denied.
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