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2018 (9) TMI 130 - CESTAT NEW DELHICondonation of delay in filing appeal - appellant is the successor of deceased - case of appellant is that acquired knowledge of order of appeal dated 8th May, 2014 from the by letter of the Department dated 23rd February, 2018 only. The appeal was filed on 23rd March, 2018 i.e. within one month of acquiring knowledge by the applicant of the impugned order - Held that:- The order under challenge was announced on 18th May, 2014. The assessee, the Proprietor thereof passed away on 3rd November, 2016 i.e. after 2 years of the date of order under challenge. The application mentions no reason for the delay for said 2 years except that the deceased Mr. Santosh Rai was under medical treatment. The documents attached shows that the illness was for the year 2010-11. Hence this reason is opined as not relevant for explaining the delay for the said 2 years. Further, the ground taken that the applicant who is the son of the deceased Proprietor had not received the copy of the impugned order prior to 23rd February, 2018 is also opined not to be a reasonable cause, as the appellant’s own annexure with the application i.e. the copy of the letter of the Department dated 23rd February, 2018 makes it clear that the letter was issued earlier also on several occasions with the repeated reminders. There is no cogent explanation for the initial delay of two years - appeal dismissed - decided against appellant.
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