2014 (2) TMI 999

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..... .M. MISRA; This application is filed seeking condonation of delay of 143 days in filing the present appeal. The Ld. Advocate for the applicant has submitted that one Mr. Sunil Prasad, Finance Manager, In-charge of Excise matter suddenly left the company in the month of March, 2011. The impugned Order-in-Appeal was received by him and while leaving the company he had not informed to the applicant .....

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..... , all along, the applicant's approach has been bonafide and prayed for condonation of delay. 2. The Ld. A.R. for the Revenue has submitted that the correspondences were not informed to the Range Superintendent in time. 3. Heard both sides and perused the records. I find from the affidavit and the grounds mentioned in the misc. application that the delay was caused because of the absence of Sri S .....

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