1993 (9) TMI 210

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..... [Order per: R. Jayaraman, Member (T)]. There is a delay of 2 years 3 months and 21 days in the case of COD-168/92 and 1 year 5 months and 12 days in the case of COD-367/92. The common reason given in both the cases is that the delay has occurred because the Excise Clerk was not attending to these papers and subsequently he took away these papers from the factory, which were got back with th .....

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..... re not properly handled by the Excise Clerk by putting up the same to the proprietor and even these papers were taken away by the Excise Clerk. In these circumstances, the delays in both the cases are condonable, since it is not wanton or deliberate on the part of the proprietor. Hence, we condone the delay in both the cases and take up the appeals for disposal in due course. 2. In so far as the .....

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