2004 (6) TMI 479

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..... There are two applications before me, one seeking condonation of delay of the appeal and the other seeking waiver of pre-deposit and stay of recovery. There is no representation for the party in either of these applications. Notices issued to them in the correct address (as shown in the memorandum of appeal) have been returned by the postal authorities. In view of this position, both the applica .....

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..... him from the Commissioner of Central Excise (Appeals), Chennai was not collected by the appellants till the last week of February, 2004. This affidavit is clearly indicative of the negligence of the appellants, whereas the COD application puts the blame on Shri Sethumadhavan. Therefore, the explanation offered in the COD application cannot be accepted. The COD application is virtually self-defeati .....

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