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2013 (6) TMI 372

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..... furnished. The plea taken in the application for condonation of delay is that the appellant-company being a sick company was lying closed and all its employees had left. There was only one male Director who due to heavy losses could not file the appeal. The said Director was making efforts for revival of the company for which dispute with the Excise Department is required to be settled. The appea .....

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..... d of accordingly. C.M. No. 28108-CII of 2011 4. CM is allowed and the delay in refiling the appeal is condoned. C.M. No. 28107-CII of 2011 5. This is an application for condonation of 850 days delay in filing the appeal. 6. It would be expedient to give facts in order to adjudicate the application for condonation of inordinate delay of 850 days in filing the appeal. The assessee was en .....

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..... dent issued two show cause notices to the appellant demanding the duty amounting to Rs. 2,18,74,612/- along with interest. The said notices were duly replied by the appellant. The respondent vide order-in-original dated 31-5-2007 confirmed the said demand of Rs. 2,18,74,612/- and imposed penalty of Rs. 80 lacs holding that the Letter of Permission of the appellant was valid up to 31-12-2006. Feel .....

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..... ere was only one male Director who due to heavy losses could not file the appeal. The said Director was making efforts for revival of the company for which dispute with the Excise Department is required to be settled. The appeal has, therefore, been filed which is belated due to these unavoidable circumstances. Such an explanation does not fulfil the test of sufficient cause so as to entitle the .....

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