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TMI Blog2019 (4) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant None For the Respondent ORDER Per : S.S GARG The appellant has filed these two COD applications and two appeals against the Order-in-Appeal No.107 & 108/2017/LTU dt. 26/05/2017. The COD applications have been filed seeking condonation of delay of 506 days in filing the appeals. 2. The applicant/appellant has averred in the COD application that the impugned Order-in-Appeal dt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars that the said order has not been brought to the notice of the staff handling Central Excise / Service Tax issues. iii. Further copy of the order was not sent by the office of the Commissioner (Appeals) to the consultant who appeared in the said matter. iv. Therefore, the management of the company was not aware of the passing of the said orders. v. Further, with introduction of GST w.e.f. 01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he notice of the management regarding the receipt of the impugned order and it came to the notice of the management only during the month of November/December, 2018, when the Department enquired from the appellant. He further submitted that in condoning the delay, a liberal approach should be adopted as held by the Hon'ble Supreme Court in the case of Katiji [1987(29) ELT 185 (SC)] and in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vember / December 2018 and thereafter they took steps to file the present appeal which was filed on 05/02/2019 after a delay of around 3 months. He further submitted that the applicant has not given the exact date on which they came to know about the impugned order in the months of November or December 2018. In support of his submissions, the learned AR relied upon the following decisions:- i. Na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruary 2019 after the delay of around 3 months which was not sufficiently explained with cogent and convincing reasons. Further I find that in the present case, the appellants have been very casual and negligent in not filing the appeal expeditiously even after coming to know of the impugned order in November / December 2018. Consequently, I do not find sufficient reasons for condoning such an inor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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