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2017 (12) TMI 601 - AT - Central ExciseCondonation of delay in filing appeal - the appellant never informed the department about change of address after closing of the factory - Held that: - a person cannot take advantage of his wrongs as per the maxim COMMODUM EX INJURIA SUA MEMO HABERE DEBET - the assessee-appellant has never informed the department about the change of address. Earlier also appellant was not serious about the show cause notice. There is no proper explanation in the present case, so as per Section 5 of the Limitation Act, 1963, the delay of about nine years cannot be condoned - the delay of nine years in the instant case is without proper explanation - application for condonation of delay dismissed - decided against appellant.
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