TMI Blog2013 (10) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... ry casual approach in seeking condonation of delay without giving any justifiable reasons and documentary evidences - it is held that the Commissioner (Appeals) has rightly rejected their appeal as time barred by not condoning the delay in filing appeal - stay application and the appeal dismissed. - Appeal No.E/12319/2013-SM - - - Dated:- 12-9-2013 - MR. H.K. THAKUR, J. For the Appellant: S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by him. It was, therefore, argued that this appeal is required to be dismissed. 5. Heard both sides and perused the case records. It is observed from Para 7 of the OIA passed by first appellate authority that Commissioner (Appeals) has given a categorical finding that appellant has not brought on record anything regarding the name of the employee, designation and the fact when the employee, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned:- a) CCE Cochin Vs. Mathew Kurian 1999 (107) ELT 289 (SC) b) Radhakrishna Shipping Pvt.Ltd. Vs. CC Kandla 1998 (100) ELT 479 (Tri-Mum) c) S. Benjamin Vs. CCE Chennai 2012-TIOL-663-CESTAT-MAD 7. In the judgment of CESTAT Delhi in the case of Kisan Sahkari Chini Mills Ltd Vs CCE Noida [2010 (261) ELT 46 (Tri-Ahmd)] the following observations have been made in Para 6 regarding condonation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ckness. Besides, it is not in dispute that other activities of the appellants were going on and there is no dispute that other financial liabilities were regularly being discharged, except the factory was closed at a relevant time. In such circumstances, mere sickness of General Manager cannot be a ground for condonation of delay. It was necessary for the appellant to take appropriate steps to pur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
