2004 (5) TMI 473

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..... pondent. [Order per : S.L. Peeran, Member (J) (Oral)].-  The appellants are seeking condonation of delay of 50 days in filing the appeal. The application is supported by the affidavit of one Shri W. R. Gopi, Assistant General Manager. The time chart discloses that the impugned order was received on 17-10-2003. The appellants were required to have filed the appeal on or before 16-1-2004. In .....

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..... ifficulty for the appellants to file the appeal within the prescribed time. There was no sufficient cause stated for not filing the appeal till 11-1-2004. Shri W.R. Gopi, Asstt. Manager who proceeded on official duty did not prevent the General Manager or any other officers to file the appeal within the prescribed time and the reason given in the time chart is not supported by any documentary evid .....

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..... al Manager (Comm.) to justify the delay in filing the appeal. It clearly shows that Shri W.R. Gopi is not an authorised signatory to file the appeal and hence, the appeal has been filed by Shri S. Vijaykumar, General Manager (Comm.). Even the reasons given by Shri W.R. Gopi in the affidavit is flimsy. Further, he was not authorised to file the appeal but it was Shri S. Vijaykumar, General Manager .....

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