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2015 (8) TMI 1309 - CESTAT AHMEDABAD

2015 (8) TMI 1309 - CESTAT AHMEDABAD - TMI - Condonation of delay - appeal - a partner left the business after receiving impugned order - no evidence produced regarding the other partner left the business before filing the appeal - Held that: - It is well settled law that condonation of delay in filing of appeal is discretionary power. It cannot be exercised arbitrarily. It is to be looked into as to whether the Applicant was diligent and sincere in filing the appeal. It is also to be noted here .....

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llant: Shri Jigar Shah, Advocate For Respondent: Shri Jitendra Nair, Authorised Representative Per: P.K. Das The Applicant filed this application for condonation of delay of filing the appeal of 148 days. 2. The learned Advocate on behalf of the Appellant submits that the Applicant is a partnership firm. One of the partner Shri Parmar Dineshbhai Nathabhai received the impugned order and thereafter left the business. Therefore, the other partner was not aware of the receipt of the impugned order. .....

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red from the partnership firm before filing of the appeal. 4. After hearing both the sides and on perusal of the records, we reproduce the relevant portion of the application as under:- 2. The delay in filing the appeal was due to the fact that Mr.Parmar Dineshbha Nathabha (Partner) of Applicants was the only person looking after all the legal affairs of the business till 02.05.2015. It came to the knowledge of Mr.Bhveshbhai Madhavajibhai Parmar, Partner of Applicant s Company that Mr.Dineshbhai .....

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