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2001 (5) TMI 701

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..... ts. [Order per : S.L. Peeran, Member (J)]. This is an application for condonation of delay by which the applicant is seeking condonation of 248 days from the date of the order. The appellant is a limited company. The reason given by the appellant company is that the company is managed by its Managing Director Shri V. Sashikumar. He floated this small scale industry along with his Aunt. I .....

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..... 39 pp 238 and 239]. Counsel submits that the appellant will not gain anything by delaying in filing the appeal. He contends that he was also approaching the Commissioner for clarification in the matter. He has already paid the Redemption fine and penalty and he has got a very good case on merit and if the delay is not condoned, then the right of appeal will be lost and appellants will be put to se .....

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..... come in the way of appellants from carrying out their other business activities. He was also approaching the Commissioner in the matter. Nothing prevented the appellants from filing the appeal as he did not require much time or energy. The appellant has also not given any other convincing, satisfactory and sufficient reason to condone the delay. The citation referred to by the counsel with regard .....

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..... n the Managing Director. There is no explanation from other persons who are carrying out the day-to-day activity of the factory as to why they have not file the appeal in time. The reason given not being sufficient and in view of the Apex Court judgment in the case of Tata Yodogawa and other Tribunal judgments cited supra, there is no merit in this application and hence the COD application is reje .....

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