TMI Blog2018 (2) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... rnished an acknowledgement with regard to receipt of the OIO - the delay on the part of the appellant is hit by the Doctrine of Laches - the explanation for the inordinate delay given by the appellant is not convincing or persuasive. Delay being huge and unreasonable as well as appellant not having been able to put forward sufficient cause for condonation of the same - COD application dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany is no longer functional and the appellants were not intimated about the receipt of the OIO and therefore could not file the appeal within the prescribed time. She pleaded that the delay maybe condoned. She also sought assistance of the decision in the case of Indian Pipes Pvt. Ltd. Vs CC (Imports), Chennai-I - 2016 (335) ELT 405 (Mad.). 3. Ld. A.R Shri B. Balamurugan opposed the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the documents placed before us, we find that the impugned order has been served on the employee Shri Sudhir Niranjanlal Sharma on 18.1.2013 who has furnished an acknowledgement with regard to receipt of the OIO. Further, the Company Master Data shows that the said person is serving as Director of the company. Therefore contention of the appellant that he was an ex-employee and he left ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aragupta 1997 3 SCC 395. On going through the facts at hand, we find that the explanation for the inordinate delay given by the appellant is not convincing or persuasive. 7. In view of the discussions made out above, delay being huge and unreasonable as well as appellant not having been able to put forward sufficient cause for condonation of the same, we dismiss the application for condonatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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