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2020 (3) TMI 923 - CESTAT NEW DELHICondonation of delay in filing appeal - sufficient ground for delay or not - HELD THAT:- The order as has been challenged vide the impugned appeal is acknowledged to have been received by the party within 10 days of the day it was announced. The officer, who is mentioned to have been responsible for the impugned matter, no doubt, had left appellant’s job on 9th July, 2019, but applicant is silent about the date of joining of the person, who succeeded him. Otherwise also after the day the person left there still was sufficient time with the appellant to make necessary arrangements and to avoid the impugned delay. Thus, we are of the opinion that there is absence of due diligence on part of the applicant. The another ground taken about the death in a family is also opined to not to be the sufficient cause for explaining the impugned delay as the death was post expiry of the period of limitation. Admittedly the order was received on 21st June, 2019. The period of limitation to file the impugned appeal, therefore, stands expired on 20th September, 2019. Hence, the same ground is also not opined sufficient cause for the relief sought vide the impugned application. Delay cannot be condoned - COD application dismissed.
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