2009 (10) TMI 789

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..... ORDER After examining the records and hearing both sides, I note that the appellant has not been able to show sufficient cause for condonation of the delay of their appeals. The impugned order was received by the appellant at their factory address on 10-2-2009. The appeals were filed on 26-8-2009 with a delay of 107 days. It is submitted that the impugned order was received by an office boy who .....

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..... t relies on Collector, Land Acquisition Anantnag and Anr. v. Mst. Katiji Others - 1987 (28) E.L.T. 185 (S.C.) and submits that this case requires to be examined in a liberal approach inasmuch as it is not the case of the Department that the appellant habitually filed belated appeals. It is further submitted that the appellant has strong prima facie case against denial of Cenvat credit and theref .....

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..... impugned order and left it unattended without transmitting the same to the authorities concerned is not acceptable as a cause for condonation of delay. As rightly submitted by the SDR, the explanation of delay is devoid of bona fides. At the same time, a justice- oriented approach is required in cases of this nature. In such an approach, I am inclined to allow the delay condonation applications on .....

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