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2016 (8) TMI 886 - AT - Central ExciseCondonation of delay - one year 10 months - Manager remained busy in re-allocation/shifting of their factory to Ambernath, Maharashtra - Held that:- it is found that even though the order was communicated to the appellant immediately two days after passing of the order, probably by hand delivery, and issues of similar nature of earlier period as claimed had been under litigation, the appellant failed to submit the appeal within the prescribed statutory period nor within a reasonable period, thereafter. The reason for delay in filing in the appeal as stated in the application as well as in the affidavit, cannot be accepted as sufficient cause warranting condonation of the inordinate delay inasmuch as the same is marred by gross negligent approach on the part of the applicant. Therefore, delay cannot be condoned. - Decided against the appellant
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