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2021 (7) TMI 30 - HC - Central ExciseCondonation of delay in filing appeal - sufficient explanation for delay not provided - fault due to counsel of appellant - HELD THAT:- It is apparent from a reading of the delay condonation application that only casual statements have been made without any details or supporting documents. According to the Appellant, an accountant had been entrusted to file the appeal but since he had suddenly gone on leave, a new counsel was consulted. The Appellant has not stated as to how the Appellant acquired knowledge that the accountant had not filed an appeal. The Appellant has also not stated on which date the Appellant acquired knowledge that the appeal had not been filed by the accountant. The delay in preferring legal remedies though is inexcusable without sufficient reasons, yet it is also a settled principle of law that normally a litigant must not be made to suffer for the fault of his counsel - delay in filing the appeal is condoned by imposing cost of ₹ 10,000/- to be deposited with the M.P.State Legal Services Authority and remit the matter back to Customs, Excise & Service Tax Appellate Tribunal for deciding the appeal on merits. Application disposed off.
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