TMI Blog2015 (9) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- the unfortunate incidence of suicide of the daughter of proprietor and the closure of the business were in the year 2012 and 2013. On 08.05.2014, the applicant received the impugned order and also partly paid the dues and the appeal was filed on 06.03.2015. There is no explanation for long delay of the filing of the appeal in 2014 and 2015. Therefore, we agree with the submission of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioning or Installation Service to various parties namely, M/s. Shapoorji Pallonji Co. Ltd., M/s. Adhunik Cement Ltd, who are all big units. He submits that the delay in filing of the appeal is mainly on mental disturbance in so far as Proprietor s daughter committed suicide in 2012. Thereafter, the applicant closed on the business in 2013. Unfortunately, in the same year, the proprietor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extiles Processors vs Union of India 2013 (290) E.L.T. 214 (Guj.) 3. On the other hand, the Learned Authorised Representative on behalf of the Revenue submits that the applicant had not filed any list of dates assigning reasons for delay for the material period. He further submits that the incidents as submitted by the applicant were the year 2012 and 2013. In the present case, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of the Hon ble Supreme Court in the case of N. Balakrishnan, where, the delay of 883 days in filing appeal was condoned. In that case, the Respondent s pleading is that the information was not provided by the advocate on passing of decree ex parte. In the case of Uma Textiles Processors, (supra) the Hon ble High Court condoned the delay of 215 days, as the appellant was depressed due to va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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