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2015 (8) TMI 1327

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..... ays) on the ground of his father’s hospitalization; where the hospitalization has been for about 18 days. The appellant has not been able to establish any sufficient cause for this delay of 171 days. He has also not been able to explain that how this father’s hospitalization prevented him from filing this appeal. This delay of 171 days (about six months) shows negligence and carelessness on the pa .....

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..... assed on 30/4/2013 but the same was received by him on 26/12/2013. The facts of the records show that this order dated 30.4.2013 was sent to his given address by the office of the Commissioner (Appeals) just after passing the order itself. The appellants claim is that he did not get it then. Thereafter, on 26.12.2013, the appellant filed an application to the Superintendent of Central Excise to g .....

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..... m filing this appeal. This delay of 171 days (about six months) shows negligence and carelessness on the part of the appellant. 4. We find there is no defensiable reason for the delay of 171 days. Consequently, we do not find sufficient cause and justifiable explanation and reason to condone the delay of 171 days; the appeal is therefore dismissed for not filing in time as per the requirement o .....

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