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2014 (5) TMI 793 - AT - Central ExciseCondonation of Delay - reasons for causing delay in filing the appeal is stated that the petitioner no. 1 i.e. M/s Blue Circle Speciality Chemicals P. Ltd. was on business tour and applicant no. 2 i.e. Smt. T.C.Urankar was unwell - Held that:- After three notices were sent to the appellant, the appellant neither bothered to attend the proceedings nor any affidavit/request has been received by the Tribunal. Further, on perusal of the record, it is seen that the applicant no. 1, M/s Blue Circle Speciality Chemicals P. Ltd. was on business tour. A firm which is not a human entity cannot remain on tour. Therefore, the application for Condonation of Delay has stated wrong facts. In these circumstances, the application for Condonation of Delay is dismissed as no reason for causing delay has been explained satisfactorily - Condonation denied.
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