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Hans Colour Lab and Studio Versus CCE

ST/COD/67/09, ST/S/934/09, ST/274/09; - Dated:- 27-5-2009 - D.N. Panda, Judicial Member and Rakesh Kumar, Technical Member Vayank Garg, Adv. for the Appellant L.B. Yadav, DR for the Respondent JUDGEMENT D.N. Panda:- 1. Ld. Counsel Shri Vayank Garg submits that the appeal has been filed with 105 days of delay. He submits that an employee who received the impugned order, misplaced the same and out of fear, he did not inform the Management. Therefore, the delay is not attributable to any malafide o .....

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We are guided by the Apex Court decision in the case of N. Balakrishnan vs M. Krishnamurthy reported in 2008 (228) ELT 162 (SC) to examine the issue. We appreciate that length of delay is immaterial, while causes of delay becomes material for consideration by the Court to do justice to the parties. We also take into consideration Revenue's submission. Revenue is treated as an equal litigant like other side in the matter of condonation of delay. The case law placed by the Ld. DR is relating t .....

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