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M/s Oriental Aromatics Ltd. Versus Commissioners of Central Excise, Customs and Service Tax-DAMAN

2016 (8) TMI 886 - CESTAT AHMEDABAD

Condonation of delay - one year 10 months - Manager remained busy in re-allocation/shifting of their factory to Ambernath, Maharashtra - Held that:- it is found that even though the order was communicated to the appellant immediately two days after p .....

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eafter. The reason for delay in filing in the appeal as stated in the application as well as in the affidavit, cannot be accepted as sufficient cause warranting condonation of the inordinate delay inasmuch as the same is marred by gross negligent app .....

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: Shri Rahul Gajera, Advocate For Respondent (s) : Shri T. K. Sikdar, AR ORDER Heard both sides. 2. This miscellaneous application is filed seeking condonation of delay of one year ten months i.e. 665 days(approx.) in filing the appeal before this Tr .....

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Sh. Satish M. Mahyavanshi, remained busy in re-allocation/shifting of their factory to Ambernath, Maharashtra, particularly during the period from December 2013 to March 2014. He submits that delay is unintentional. Further, he has submitted that on .....

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l Excise, Ahmedabad 2012 (280) E.L.T. 153 (Tri- Ahmd.) and ADECCO Flexione Workforce Solutions Ltd. Vs. C.C.E. Banglore 2009 (242) E.L.T. 465 (Tri.-Bang.) 3. Ld. AR for the Revenue submits that from the explanation furnished and also in the affidavit .....

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ng Media India Ltd. 2012 (277) E.L.T. 289 (S.C.). 4. We find that even though the order was communicated to the appellant immediately two days after passing of the order, probably by hand delivery, and issues of similar nature of earlier period as cl .....

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