2001 (9) TMI 693

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..... Counsel appearing for the applicant submits that in this case there was a delay of 61 days. He submits that this delay was on account of the sudden leaving of the job by the concerned Assistant who was dealing with Excise matters. He submits that in support of this contention, he has filed an affidavit of the Director testifying to this effect. He submits that in similar situation, this Tribunal .....

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..... . Saxena, ld. DR submits that the explanation furnished by the applicant is not satisfactory and that it was a casual approach adopted by the applicant in filing the appeal late and since the delay is of a substantial period, the same may not be condoned. 3. I have heard the rival submissions. I note in the instant case that though the excise clerk had resigned yet I find that the factory was wo .....

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