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2015 (4) TMI 991 - AT - Central ExciseCondonation of delay - Change in office address - Held that:- Any dismissal of appeal at the threshold may turn an meritorious appeal into demeritious. So also the appellant shall be deprived of principles of natural justice. While we appreciate the principle laid down by apex court in Collector, Land Acquisition Anantnag and another Vs MST Katiji and others - [1987 (2) TMI 61 - SUPREME Court] and in N.Balakrishnan Vs M. Krishnamurthy - [1998 (9) TMI 602 - SUPREME COURT OF INDIA] and the reason stated in the dates and events chart filed by appellant, it does not appeal to the common sense how a litigant could be silent after participation in a proceeding without being for vigilant of outcome of the proceeding to act expeditiously for redressal of any wrong done to him. In the absence of vigilant attitude of the appellant, it is not possible to allow the application for condonation of delay for which that is dismissed. - Decided against assessee.
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