Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 1375 - AT - Central ExciseCondonation of delay of 1233 days in filing Appeal before this forum - Appellant has submitted that the Commercial Manager looking after the Excise and Customs work who had been with the Company since 2010, did not inform the Management about the receipt of the said order - Held that:- Undisputedly, the order has been delivered to the Appellant on 27.7.2013 but the plea of the Appellant is that the Management has not been communicated by the Commercial Manager of the Company who dealt with the Central Excise and Service Tax matters and continued to be in employment thereafter for three years. It is unacceptable logic and cannot appeal to the sense of a man ordinary prudence that the Commercial manager has not communicated the order for more than three years till he left the job on 14.3.2016 and the company did not take action against him for his negligence thereafter. Delay can be condoned if sufficient cause explaining the delay is demonstrated. The application being devoid of merit is accordingly dismissed.
|