2005 (7) TMI 440

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..... elay of one year and 14 days in filing the present appeal. The ground for condonation of inordinate delay in filing the appeal is that, from time to time various persons were looking after the excise affairs of the company and they were interacting with the consultant, namely, Shri Anoop Misra, Asstt. Manager from 13-12-1989 to 1-2-1999; Mr. DPN Singh, DGM up to February, 1999; Mr. Ashok Tripathi .....

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..... officials were on the pay-roll of the company at that time. It only shows that the company was too negligent and careless in handling the matter, and as such it cannot be allowed to take advantage of its own wrong. The impugned order had attained finality by lapse of time and the Revenue has acquired a valuable right thereunder and that right cannot be taken away from them simply because the appe .....

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