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2005 (10) TMI 466

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..... der]. This application seeks condonation of the delay of 269 days involved in the filing of the captioned appeal. The impugned order was received by the assessee on 10-8-2003. The captioned appeal was filed on 6-8-2004. 2. The reasons for the above delay is seen to have been stated in para 7 of the affidavit filed by the Executive Director of the company. It is to the effect that the perso .....

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..... utive Director s affidavit does not mention the name of the employee who was dealing with Central Excise matters and was involved in the accident. Hence the doctor s certificate is of no avail. It is surprising that a company engaged in manufacturing activity continuously during the material period did not have any substitute for its employee (said to be disabled due to accident) for dealing with .....

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