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2015 (11) TMI 562 - CESTAT BANGALORE

2015 (11) TMI 562 - CESTAT BANGALORE - TMI - Condonation of delay - Inordinate delay of 3years - Held that:- There is no evidence on record indicating the developments as projected by the assessee, except an affidavit to that effect. No details stand given by the appellant as to when was the earlier advocate, Shri Hamza was appointed by them and when was the appeal papers said to have been prepared by him, were signed and by whom. There is no affidavit of the General Manager of the company, who .....

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e appellant - delay in filing the appeal has occurred on account of the appellant not being vigilant enough to ensure the filing of the appeal and not making any enquires from the advocate’s office within a reasonable period. The delay is huge delay of 3 years and cannot condone for the mere asking for the same. As such, we find no reasonable and genuine reason for condoning the said delay and accordingly, COD application is rejected. - Condonation denied. - Application(s) Involved: ST/COD/20890 .....

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COD application, we find that the impugned order-in-original was passed by the Commissioner on 9.12.2010 and was admittedly received by the appellant on 14.12.2010. As per the normal period of limitation for filing the appeal, period of three months is available with the assessee and the same expired on or around 14.3.2011. However, the appeal stands filed by the appellant on 6.3.2014, with a delay of almost 3 years. 2. The appellant in the COD application has referred to an affidavit filed by .....

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