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2009 (4) TMI 587

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..... upations with other urgent works - the non-filing of the appeal within the stipulated period would have had an effect of additional liability on the applicant which no assessee would like to have. We also find that justification given by the Chief Executive Officer of the applicant is justifiable - COD allowed. - ST/455, 142, 399 and 467/2008 - 235 and 236A-238A/2009, - Dated:- 29-4-2009 - S/S .....

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..... nsel appearing on behalf of the applicant submits that the delay is due to the fact that the responsible person who was authorized to file the appeal was held up in some other serious matters and was pre-occupied with lot of other works. He submits that the delay is totally unintentional and the appeal is against the Order-in-Original passed by learned Commissioner of Central Excise and Service Ta .....

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..... tated on oath that the person who was responsible to file the appeals had to attend to many pending works which could not be attended to by him due to preoccupations with other urgent works. We also find that subsequent adjudication orders which went against the applicant were appealed in time. We are of the view that the non-filing of the appeal within the stipulated period would have had an effe .....

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