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2015 (7) TMI 1146 - CESTAT BANGALORE

2015 (7) TMI 1146 - CESTAT BANGALORE - TMI - Condonation of delay - delay caused due to Managing Director of the company was suffering from Hypertensive Heart Disease and was advised bed rest - whether delay in filing appeal due to ill health of Managing Director condonable, keeping in view of the fact that the cost accountant was authorized person to deal with the matter in question? - Held that: - It is well settled that the delay cannot be condoned on flimsy grounds and there has to be a reas .....

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20.4.2013 and there was sufficient time to file an appeal there against. Further, the other affairs of the company were being taken care of and as such, the ill health of the Managing Director is only an excuse. Further, learned advocate himself submitted that M.D. was not regularly visiting factory but was handling the day-to-day affairs of the company on irregular basis and Cost Accountant, Shri N.C. Sitaramacharyulu was authorized person to deal with the matter in question - Delay not to be .....

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hearing both sides, we find that the impugned order was passed on 21.3.2013 and as per the appellant, the same was received by them on 20.4.2013. As such, the normal period of limitation for filing the appeal expired on or around 20.7.2013 whereas the appeal stands filed on 24.2.2014, with a delay of 218 days. 3. The reasons of the said delay stands explained by learned advocate that the Managing Director of the company was suffering from Hypertensive Heart Disease and was advised bed rest. As s .....

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