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2015 (5) TMI 917 - CESTAT MUMBAI

2015 (5) TMI 917 - CESTAT MUMBAI - TMI - Condonation of delay - Delay of 111 days - Advocate could not prepare the appeal and also did not inform the appellant about not preparing the appeal - Held that:- There is delay of 111 days in filling the appeal, the same needs to be condoned more specifically due to the reason that an assessee should not be made to suffer due to the lackadaisical attitude of the Counsel engaged and represented them before the first appellate authority. - Delay condoned .....

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l, who was on record before the first appellate authority has not drafted the appeal in time despite the appellant handing over the papers to him. The said ground has been verified in the application for condonation of delay and an affidavit is filed in support of this claim. 3. Learned Counsel would submits that the appellant has justified the delay and the said reason was accepted by the Hon'ble High Court in the case of Shaikh Shanawaz Ali vs. CCE & C - 2012 (26) STR 490 (Bom) to hold .....

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dence produced before him. 5. On perusal of the records, it transpires that the delay in filing the appeal before this Tribunal is for 111 days. The said delay is explained by the appellant on the ground that their Advocate could not prepare the appeal and also did not inform the appellant about not preparing the appeal. Subsequently, they collected the documents from the Advocate and handed it over to new Advocate. In support of the a claim, the appellant submits an affidavit before us. We find .....

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