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TMI Blog2010 (7) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... etition and the appeal on several grounds. 3. It appears that being aggrieved by the order dated 31st March, 2008 passed by the Commissioner, Central Excise, Kolkata-IV, Commissionerate, the respondent No. 2, the petitioner was required to file an appeal before the Learned Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata. Incidentally, the petitioner has two directors - S.N. Kejriwal and S.K. Kejriwal. At the point of time the appeal was required to be filed before the Tribunal, S.K. Kejriwal, one of the directors, was seriously ill. According to the petitioner, although prompt action should have been taken for filing of the appeal against the order dated 31st March, 2008 within the statutory period of 60 days, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a normal feature in a corporate structure that although there are employees at different levels and there is division of labour, but at the same time it has to be kept in mind that important and major policy decisions affecting the company are usually taken by the persons who normally occupy very senior positions that is, who are usually the directors of the company. According to the petitioner, in the instant case when the appeal was supposed to be filed, one of the directors S.K. Kejriwal was seriously ill and was bed ridden and S.N. Kejriwal, the other director and the brother of S.K. Kejriwal was completely engaged in looking after the treatment of his brother. Submission is though delay was sufficiently explained in the application, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory was running and one of the Directors was looking after all the affairs of the company during the period in question. Therefore, we find no merit in the COD Application. Accordingly, the same is dismissed. Consequently, the Stay Petition and the Appeal are dismissed." 6. It is evident that the Tribunal had only referred to and relied on paragraph 5 of the application while passing the impugned order dismissing the application for condonation of delay. The Tribunal had unfortunately ignored the other paragraphs of the said application, particularly, paragraphs 6 and 7 thereof, which are as under : "6. It is stated that the present application in connection to which appeal has been filed relates to the period when the show c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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