TMI Blog2015 (11) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 602 - SUPREME COURT OF INDIA), wherein the Hon'ble Apex Court has held that time limit is fixed for filing the appeal and if there is a delay, that is to be explained on day to day basis. Admittedly, the appellants failed to do so, therefore, we do not find any merits in the applications for condonation of delay. - Decided against assessee. - E/COD/51482 & 51483/2015, Appeal Nos. E/52401/2015 & E/52402/2015-EX(DB) - - - Dated:- 18-8-2015 - Ashok Jindal, Member (J) And B Ravichandran, Member (T) For the Appellant : Ms Priyanka Goel, Adv For the Respondent : Shri M S Negi, AR ORDER Per Ashok Jindal The appellants are in appeals along with applications for condonation of delay. 2. To entertain the appeals, firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received by them only on 12.02.2015. Therefore, in the light of the decision of this Tribunal in the case of India Tourism Development Corporation Vs. CC (CSI Airport), Mumbai reported in - 2015-TIOL-909-CESTAT-Mum and in the case of Mehul Jhaveri V. CC, CSI Airport, Mumbai reported in 2013 (288) ELT 301 (Tribunal-Mumbai), the limitation period shall start only from 12.02.2015 and thereafter, they have filed appeals with a delay of 45 days. She, further, pleaded that the delay caused by them due to advice given by the Director and further advised that the co-appellate company is preferring an appeal against the order of the Hon'ble High Court before the Hon'ble Apex Court, therefore, they could not file appeal before this Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der is available before this Tribunal only and on that ground, the Hon'ble High Court has dismissed the writ petition. Thereafter also, the appellants did not chose to file the appeals before this Tribunal immediately or within time. In fact, thereafter, the appellants have filed appeals before this Tribunal within 135 day i.e. 45 days after 90 days. The reason for causing further delay has been explained by the ld. Counsel that the Director of the Company told them that they are preferring appeals against the order of the Hon'ble High Court before the Hon'ble Apex Court in their case. As the reasons for causing delay has not been explained satisfactorily with any cogent evidence but having a casual approach. The appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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