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2021 (6) TMI 1152 - HC - Central ExciseCondonation of delay in filing application - genuine belief of appellant that no order in appeal existed before receiving of Sabka Vishwas letter from the department or not - malafide on part of appellant in late filing of appeal or not - HELD THAT:- Even though the delay in filing the appeal is to be considered liberally, but the fact remains that the appropriate reason should be assigned for condoning the delay. There is no justification shown by the appellant that despite of the fact that the case was finally heard and decided by the authority where he was represented by the counsel, he has made any attempt to find out the outcome of the case pending before the authority for more than nine years and only when a notice of demand was raised, he has filed the appeal. The only reason which has been given for delay in filing the appeal is that the counsel did not inform regarding the order passed by the authority. That cannot be considered to be a genuine reason for condoning the delay. The appellant himself should be vigilent about his rights. Once he is aware of the fact that the case is considered and heard by the authority, he should have pursued the matter or approached the counsel for knowing the outcome within a reasonable time. Waiting for the information to be given by the counsel for almost ten years, is not justifiable. Under these circumstances, we do not find it appropriate to condone the huge delay of approximately ten years in filing the appeal. The impugned order reflects that the department has produced the relevant extract of the dispatch register to show acknowledgement card pointing out the delivery of the impugned order to the appellant within time. The same cannot be negated in terms of the affidavit which has been submitted by the appellant himself before the appellate authority. Thus, no illegality is committed by the appellate authority in not condoning the huge delay of approximately ten years. The impugned order passed by the appellate authority is a well reasoned and justified order. There are no ground to condone the huge delay in filing the appeal. The impugned order has rightly been passed, which does not call for any interference in the present appeal - appeal dismissed.
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