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2014 (7) TMI 202 - CESTAT CHENNAICondonation of delay - subject appeal was misplaced by the clerk due to dislocation of office and transfer of assistants - Held that:- delay cannot be condoned for the reason that the appeal papers were misplaced by the clerk in the place of the applicant. The Honble High Court in the case of Shri Bhavani Castings Ltd. Vs. CCE, Visakhapatnam [2011 (4) TMI 1062 - ANDHRA PRADESH HIGH COURT] , held that the mis -placement of the records in the office of the assessee cannot be a sufficient ground for condonation of delay. In view of that, we do not find any reason for condoning the delay in filing the appeal - Condonation denied.
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