TMI Blog2019 (4) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... in November / December 2018. Consequently, there are no sufficient reasons for condoning such an inordinate delay of 506 days. COD application dismissed. - E/COD/20083/2019, E/COD/20084/2019 in E/20138/2019-SM, E/20139/2019-SM - Final Order No. 20347-20348/2019 - Dated:- 9-4-2019 - MR. S.S. GARG, MEMBER(JUDICIAL) Shri J.S. Bhanumurthy, Advocate For 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 tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the month of November-December 2018, seeking the status of the show cause notice proceedings, the appellant came to know about the order being passed. After that, the appellant tracked the order passed on the information obtained from the department. 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted that the delay in filing the appeals was not deliberate and intentional but on account of the reasons cited supra. He further submitted that the staff handling the Excise matter did not bring it to the 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Vs. CC(Port-Export), Chennai [2018(363) ELT 855 (Tri. Chennai)] 6. After considering the submissions of both parties and perusal of the records, I find that in the present case, there is an inordinate delay of 506 days in filing these two appals. Further I find that the appellant as per their own averments in the applications received the copy of the impugned order in the first week of June 2017 by the security staff of the appellant but it was not handed over to the concerned employee dealing with Central Excise cases. Further I find that as per the averments in the applications, appellant came to know about the impugned order in November / December 2018 and thereafter filed the appeal in February 2019 after the delay of around 3 mont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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