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2015 (5) TMI 561 - AT - Central ExciseCondonation of delay - Inordinate delay of 293 days in filing the appeal - Held that:- Reason for delay, according to the appellant, is that at that time, a new Asstt . Manager (Commercial), Shri Sandeep Berry had joined as the earlier Assistant Manager (Commercial), Shri R.P. Gupta has resigned from the services w.e.f . 8.8.2013 and the new person, Shri Sandeep Berry sent these papers to Ms. Shruti Kakar , Legal Manager and both of them by mistake treated the order a show cause notice and they did not take any action for filing the appeal. From the circumstances of the case, it is seen that there was no reason for the appellant in delay of filing of the appeal, as the appellant had been granted unconditional stay in respect of the appeal against the order-in-original dated 8.8.2012 and because of the delay in filing of the appeal against the order-in-original dated 26.08.2013, they had to pay mandatory pre-deposit of 7.5 % under the amended provisions of Section 35 F. In these circumstances, we are of the view that the delay in filing of the appeal was due to bona fide mistake on the part of the appellant's employees - Decision in the case of N. Balakrishnan (1998 (9) TMI 602 - SUPREME COURT OF INDIA) would be applicable - Delay condoned.
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