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2017 (1) TMI 1068 - AT - Central ExciseCondonation of delay of 676 days - the delay in filing the appeals was unintentional and attributable to the wrong legal advice of the applicant's counsel - Held that: - during the relevant period, on similar issues the applicant has been pursing cases before the Tribunal, the details of which has been filed by the learned AR. I also find letters dated 4.4.2014 and 29.5.2014 written by the department to the applicant for recovery of arrears but the applicant instead of filing appeals thereafter immediately simply deposited the interest and asked the department to close the matter. Further, I also find that the applicant chose to file the appeals only when the recovery was sought to be effected - there is a gross negligence on the part of the applicant and I do not find it a fit case to condone the inordinate delay of 676 days - delay not condoned - appeal dismissed - decided against appellant.
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