9911796707
TMI Blog1998 (8) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : S.L. Peeran, Member (T)]. This is a revenue appeal in which condonation of delay application has been filed seeking condonation of delay of 141 days. The reason given is that the file had been misplaced and had landed in different other sections and it took quite some time to identify the file section-wise and retrieval was possible only in the last week of May, 1998 and immediately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days had not been condoned. Likewise, in the case of CCE v. FGP Ltd., reported in 1988 (38) E.L.T. 712, a delay of 29 days has not been condoned on the same facts of misplacement of files. So also, in the case of Shipping Corporation of India Ltd. reported in 1984 (18) E.L.T. 599, it has been held that misplacement of papers is not sufficient cause for condoning the delay. 4. Learned DR relies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CC v. Conway Printers (P) Ltd. reported in 1991 (52) E.L.T. 604 (T), the Tribunal has distinguished all other Supreme Court judgments relied on by the Commissioner in the present case and has in turn, relied on the judgment of Ramlal v. Rewa Coalfields Ltd. reported in AIR 1962 SC 361 and that of UOI v. Tata Yodogawa Ltd. (supra). They have also relied on the Supreme Court judgment in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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