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2022 (1) TMI 968 - AT - Central ExciseCondonation of delay of 359 days in filing appeal - sufficient cause for delay existed or not - delay occurred due to the negligence of security guard in handing over the letter to the official concerned - responsibility of the company for employing irresponsible guard for the purpose - HELD THAT:- Admittedly, it is a refund application that has been rejected and by delaying the process appellant could not have gained much. However, having regard to the content of the affidavit mainly at para 2 that the said security guard had not attached any importance to a letter delivered to him by Speed-post, left it unattended and forgot to hand it over to the concern official would itself speak volumes about the negligent approach of the appellant company in authorising the security guard as Dak receiving staff and not becoming vigilant in cross checking whether inward entry of correspondences were effected properly - as has been accepted as a settled position of law, period of delay being a significant factor to weigh the same with sufficient cause is held to be a question of fact and the assessment of the same is discretionary in nature. In view of the fact that the negligent act of the company in not assigning the responsibility of receiving at least important dak to a responsible person and leaving the same at the disposal of the security guard for which 359 days delay had occurred cannot be treated as a reasonable ground to condone the delay in filing the appeal - the COD application seeking condonation of delay of 359 days in filing the appeal is rejected.
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