TMI Blog2019 (12) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... t reasons foe delay present or not - HELD THAT:- There are no reason to disbelieve the explanation offered by the appellants in explaining the delay of 1309 days in filing the appeal - the reasoning of the Tribunal that the reasons assigned are neither logical and reasonable nor sufficient cause has been shown, cannot be accepted. It is needless to state that matters of delay require to be conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seeking condonation of delay of 1309 days in filing the appeal. The reason assigned therein is that the DGM (Taxation) who was working with them, resigned on 31.01.2015. They were unable to trace out the file and that they were not aware as to whether the second appeal has been filed before the Tribunal or not. It is for this reason that the delay has occasioned. It is, therefore, contend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. Hence, the appeal is allowed. The order of the Tribunal bearing No.20790 of 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal dated 01.06.2018 in ST/COD/20240/2018 IN ST/20169/ 2018-DB is set aside. The application seeking condonation of delay is allowed. The delay in filing the appeal is condoned. The appeal is restored to file. The Tribunal to consider the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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