2008 (1) TMI 797

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..... R, for the Respondent. [Order]. After dispensing with the condition of pre-deposit of duty and penalty I proceed to decide the appeal itself inasmuch as the Commissioner (Appeals) has rejected the appeal on the point of the same being barred by limitation. 2. For better appreciation of the finding of the Commissioner (Appeals) on the point of limitation, I reproduce para 6 of the same .....

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..... f the advised period of rest (upto 15-5-07) it took them 27 days to file appeal. The appellants are a big company with larger turnover. Absence of one employee should not stop the entire exercise related activities. During his absence they must have filed ER. 1 returns, paid Cenvat, taken credit etc. I find that the reason cited by them could be good for a small entrepreneur, who handles everyth .....

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..... e filed. I do not find any logic in the above reasoning of the appellate authority. The delay after expiry of the relevant date is required to be explained and nobody can foresee. That he is going to fall ill and file appeal immediately on receipt of the order. 4. As regards the subsequent period of 27 days, it is the appellant s contention that on account of knee replacement surgery, the concer .....

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