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1985 (11) TMI 124

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..... (SB)/COD/398/84A. The record of the Registry shows that the appeal as well as the application for condonation of delay were received in the Registry on 27-12-1984. Since it was observed that a considerable delay beyond the period of limitation was involved, we considered it expedient and in the interests of justice to first dispose of the application for condonation before taking up the appeal itself. In fact, we are surprised as to why the Registry did not first list the condonation application and instead listed the main appeal itself. The material date for the purpose of the application is that the order appealed against was passed by the Collector (Appeals) Central Excise, Calcutta on 12-7-1984. Shri Bhattacharya, the learned Advocate f .....

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..... ther appear from paragraph 4 of the application that on getting no response from the Collector (Appeals), the Collector deputed an officer on 6-12-1984 (about three and half months after the impugned order was passed) to the Office of the Collector (Appeals) and a copy of the order was obtained in the following manner :- The officer deputed for the purpose, however, managed to get a copy from the other level . When the Collector as well as the Collector (Appeals) are functionaries of a responsible status working under the same Board, it is not understood as to why the Collector was so handicapped in obtaining a copy of the appellate order and had to resort to the manner as set out in paragraph 4 of the application. 4. The learned Co .....

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..... ion deserves to be rejected outright. 5. Shri P.K. Ajwani, the learned SDR, has no cogent ground to advance except to plead for more time to move another application or to substantiate the present application with the help of further material. 6. We have heard both sides with great attention. The application is undisputedly barred by limitation by a period of about two months. Under the accepted legal norms, is a case of this type, the appellant has to account for the delay in filing of the appeal for each day. On the other hand, we see lot of force in the submissions made by tee learned Counsel for the respondent that the application is worded in a very vague manner and does not bring into sharp focus as to the circumstances of a com .....

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