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2018 (9) TMI 1488 - AT - Central ExciseCondonation of delay of 376 days and 499 days in filing the present appeals - Satisfactory explanation for delay not given - the only ground given by the applicant for seeking COD of 376 days and 499 days is that the security person on whom the impugned order was served misplaced the same and did not give to Accounts Department - Held that:- This reason given for such a long delay does not inspire confidence. Further, the two appeals have been filed by the appellant (one by the company and other by the Managing Director) against the same impugned order, but the delay caused in both the appeals is different i.e. in one appeal 376 days and in other appeal filed by the Managing Director is 499 days, which clearly proves that appellant has been negligent in pursuing their cases - delay cannot be condoned - COD Application dismissed.
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