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TMI Blog2009 (6) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... d order. The very existence of the impugned order was noticed only by another employee who replaced him. In this case Tri.-(Bang.) held that appellant had given sufficient reason for condonation of delay, COD allowed. - ST/126/2009 - 359/2009 - Dated:- 29-6-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri V. Raghuraman, Advocate, for the Appellant. Shri K.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cies v. CCE -2008 (227) E.L.T. 185 (A.P.) (iii) N. Balakrishnan v. M. Krishnamurth - 2008 (228) E.L.T. 162. In all the cases, it has been held that the length of delay is not material in matters of condonation. Jn the case of N. Balakrishnan v. M. Krishnamurthy (supra), there was a delay of 883 days in filing the appeal to set aside the decree. The Hon'ble Apex Court held that condonatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gemini Communication Ltd. v. CCE - 2008 (227) E.L.T. 436 (Tri.- Chennai) (ii) Rex Advertisers v. CST - 2006 (1) S.T.R. 312 (iii) Evergreen Plywood Industries Pvt. Ltd. v. CCE - 2002 (148) E.L.T. 788 (Tri.-Kolkata) (iv) Leelam Roadways v. CCE - 2006 (202) E.L.T. 528 (Tri.-Mumbai). In all the above cases, the circumstances are similar. It so happened that the employee of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng case. He also stated that there was absolutely no laxity on their part, as even against the earlier order of the Commissioner, the appellants approached the Tribunal, which remanded the matter to him. 4. On the other hand the learned departmental representative stated that in this case there was carelessness and only after the issue of the Board's Circular in January, 2009, the appellant th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before the Tribunal and the Tribunal remanded the matter to the lower authorities. Further, it is seen that the lower authority has confirmed exactly the same amount as confirmed in the first order. Hence, there is sufficient reason for the appellant to agitate against the said order. Moreover, this is the first appellate forum and therefore, there is sufficient reason for condonation of the del ..... X X X X Extracts X X X X X X X X Extracts X X X X
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