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2014 (7) TMI 119 - CESTAT AHMEDABADCondonation of delay - non-receipt of order - Held that:- Delay which is of approximately 604 days is quite substantial in filing appeal before us. Only point which has been forcefully argued by the consultant as well as in the affidavit filed before us by the Secretary of the appellant is that they had not received impugned order nor they have received any letters from the Supdt Office. We find that though the appellant is stating on oath that he has not received copy of the impugned order, there is a contradiction in as much as the acknowledgement card which indicates serving of OIA on the appellant’s address is the same where the appellant’s office is situated and the address given in the appeal memoranda and said acknowledgment card are the same. We find no proper explanation given. They also stated that the signature or scribbling on the acknowledgement card is neither the secretary nor any of the staff engaged. We are unable to accept the explanation given by the secretary of the appellant co-op society for the simple reason that they have received the hearing notice from Tribunal bearing the same address which is given in the appeal memoranda. In our view, the appellant is not able to convince us that there is a justifiable cause in the delay in filing before the tribunal - Condonation denied.
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