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2014 (7) TMI 152 - AT - Central ExciseCondonation of delay - delay of 73 days - delay was caused due to the Senior Manager had not placed the impugned order before the management - Held that:- order was received by the applicant on 16.10.2012. Shri Ramakrishnan had submitted his resignation before receiving the order i.e. on 22.6.2012. It is noted that Shri Ramakrishnan was relieved from the service on 19.2.2013. The applicant had not taken any initiative to search the file for filing the appeal. On perusal of the impugned order, it is found that Shri Ramakrishnan appeared in personal hearing on 28.8.2012 before the Commissioner (Appeals). It is difficult to accept the averment in COD application that Shri Ramakrishnan submitted his resignation on 22.6.2012 and during this period, he was under some stress, for the reason, after filing resignation, he attended personal hearing before Commissioner (Appeals). It is not a case of misplacement of order, but, it is a clear case of gross negligence and inaction on the part of the applicant. Hence, there is no reason for condoning the delay of filing appeal. Condonation denied.
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