2009 (5) TMI 721

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..... [Order]. - The applicant filed this application for condonation of delay in filing appeal of 71 days. 2. Ld. Advocate on behalf of the applicant submits that the employee of the applicant-company misplaced the impugned order in their office. Only on 16-10-2008, he traced the order and brought to the notice of the applicant-company. He further submits that the employee of the applicant-com .....

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..... d order in his office. It is noted that the applicant-company had not taken any steps for such action of the employee. It appears that the applicant-company is not serious for filing of the appeal within the time. The case laws relied upon by the ld. Advocate is not applicable in the facts and circumstances of the case for the reasons as under:- (a)     Leelam Roadways v. CCE, .....

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..... employee was not given to the assessee and the said employee left the services cited as reasons for delay. 5. In the present case, it is seen that the employee mis-placed the order and no action was taken by the applicant-company. 6. In view of that, I do not find any reason for condoning the delay in filing appeal. Accordingly, the application for condonation of delay in filling appe .....

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