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2001 (4) TMI 490

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..... , for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The present application is for condoning the delay of 131 days in filing the appeal against Order-in-Original No. 29/2000, dated 19-2-2000. As per the facts on record the said order was received by the applicant - appellant on 29-5-2000 and as such the normal period of limitation for filing the appeal expired on 29-8-2000. H .....

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..... tted that it is on record that Shri Mahesh Modi, director of the appellant company has done all the correspondence with the Customs authorities even after the death of his brother Shri Suresh Kr. Modi. In fact one letter claiming his duty drawback was written only after 3 days of the cremation. Thereafter also, there are number of letters written by Shri Mahesh Modi to pursue his duty drawback cla .....

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..... earlier the impugned order was received by the appellant in the month of May, 2000 i.e. after three months of the death of Shri Suresh Kr. Modi. No efforts have been made by the appellant to show the cause for delay after the expiry of three months period from the date of receipt of the order. It is well settled law that the appellants are required to explain each day s delay after the expiry of t .....

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