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2014 (10) TMI 304 - CESTAT MUMBAICondonation of delay - Inordinate delay of 439 days - reason adduced for this delay is that the authorized representative of the appellant company, was unwell and was advised bed rest due to hyper tension with diabetics mellitus with infected wound in right foot with cellulites due to gangrene and was immobile - held that:- it is not the length of the delay but the adequacy of the explanation that should be considered for condonation of delay. In the present case, the only ground adduced by the appellant is that Shri Jagdish Sharma was sick and he was advised bed rest due to hyper tension with diabetics mellitus and was immobile. This is no explanation as to why the Directors who were looking after the affairs of the company could not have filed the appeal. Further it is on record that Shri Jagdish Sharma, attended the personal hearings before the excise authorities in October, 2013. In these circumstances, the argument of the appellant that because of Shri Jagdish Sharma's illness, there was a delay in filing the appeal is not convincing. The Hon'ble Apex Court in the case of Balkrishnan Vs. Krishna Murthy - [1998 (9) TMI 602 - SUPREME COURT OF INDIA] had held that it is the adequacy of the explanation that matters and not the length of delay. The Hon'ble Apex Court held that "condonation of delay is a matter of discretion length of the delay is no matter, acceptability of the explanation is the only criterion" - condonation denied.
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