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TMI Blog2009 (8) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. S/Shri R. Bharadwaj with S.K. Saha, Advocates, for the Respondent. [Order]. - The Court: This appeal will be heard on the following substantial question of law: Whether the tribunal below substantially erred in law, in the facts and circumstances of this case, in dismissing the application for condonation of delay in filing the appeal? 2. Records need not be called for. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /-. The order of the Commissioner was received by the Dhadka factory of the company on August 17, 2005. 7. The order was forwarded by the factory accountant of the said Dhadka factory to the said taxation manager in the head office of the company. The taxation manager referred the matter to the head office on August 18, 2005. The taxation manager, however, put in his papers and requested for his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal was filed. 10. It is pertinent to mention here that in the meantime, the appellant/company sold their Dhadka factory to a third party. Therefore, certain communications addressed by the Central Excise Authority did not reach the appellant/petitioner as those communications were addressed to Dhadka factory. 11. On March 9, 2007 an appeal was filed and an application for condonation of delay o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication for condonation of delay it was stated that the company was nurturing under the craddle of a wrong idea that appeal had been filed. But, this statement was made to explain the mistake of the company and was not intended to give a wrong impression. 14. The company does not stand to gain in not filing the appeal in time. The appeal could not be filed because of inaction of the then taxation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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