Home Case Index All Cases Customs Customs + AT Customs - 2020 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 345 - CESTAT NEW DELHICondonation of delay of about 211 to 228 days in filing appeal - sufficient cause shown for the delay - HELD THAT:- The delay is apparently attributable to the incident of theft which occurred in the first week of February, 2019 wherein the Supervisor Shri Mahipal was also involved, and he was the key person who has received the orders on behalf of the appellant company. Further, due to this incident there was disturbance in the normal functioning of the office of the appellant and from 02.02.2019 Shri Mahipal suddenly left the job without any notice period and without informing any responsible person regarding the receipt of impugned orders and appeals to be filed. Further, it is evident from the record that appellant has not slept over the case. After hearing before the Commissioner (Appeals), they have been making enquiries from time to time regarding status of their appeals, particularly vide letters dated 15.11.2018 and 20.05.2019. Further, it is evident from the record that the appellant traced the impugned orders on 21.07.2019. There is reasonable cause for the delay in preferring these appeals which have been properly explained - COD application allowed.
|