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2018 (3) TMI 461 - AT - CustomsCondonation of delay of 860 days in preferring the appeal - case of appellant is that the delay occurred for the reason that the employee, who was managing the affairs of the company had left the company without informing the details with regard to the receipt of the Order-in-Appeal - Held that: - Though it is submitted that the delay occurred due to the reason that an employee named Shri Sriranjan Deshpande left the office of the appellant, the affidavit does not mention the name of this employee. The name of the employee does not find mention in the application for condonation of delay also. When the Director of the Company is not able to affirm that a particular employee is responsible for the delay, the submission made is not acceptable. It is also noteworthy that the appellant does not have a case that they did not receive the copy of the impugned order that was despatched from the department. There is willful laches and negligence on the part of the appellant in filing appeal before the Tribunal within prescribed time - there is no reason to condone the delay - application for COD dismissed.
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