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TMI Blog2009 (6) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... ol of the appellant only. If their own security personnel failed to inform the Managing Director or if they fail to receive or refuse to accept the same or inform the Managing Director, when the order was brought by postman or pasted at the main gate under panchnama, the appellants cannot blame anybody else but themselves for the failure. We find that the appellants have not been able to make out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned in the appeal passed on 6-12-2005 was not received by them and it was pasted at the main gate by the Revenue, but the Security personnel failed to inform the Managing Director who is stationed in Haryana. When the Revenue made a demand for payment of arrears payable as per the order dt. 6-12-05, the appellant found that they has not got the order and thereafter approached the department and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to receive the same. After this, the order was served on the appellant by pasting it on the main gate of the factory on 20-2-06 under a panchnama. Therefore, he submits that the delay has occurred because of the failure on the part of the appellant and therefore need not be condoned. 4. We have considered the submissions made by both the sides. We find that the letter issued by the Revenue in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same or inform the Managing Director, when the order was brought by postman or pasted at the main gate under panchnama, the appellants cannot blame anybody else but themselves for the failure. We find that the appellants have not been able to make out a case for condonation of delay and have not shown sufficient cause for the delay which has occurred in filing the appeal. We, therefore, do no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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