2013 (6) TMI 513

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..... paration of the appeal. Further, it is not mentioned when the appeal papers were handed over to the learned counsel. In any event, we find that on the identical facts the Tribunal in the case of Magic Fasteners (P) Ltd. (2009 (5) TMI 633 - CESTAT, NEW DELHI) rejected the condonation of delay application. - Against the assessee. - ST/570/2012 - - - Dated:- 7-1-2013 - Shri P.K. Das and Shri Mat .....

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..... ant herein, it was informed that the clerk in the counsel s office has misplaced the file and the same could not be traced immediately. The file which was mixed up with other disposed files was traced out subsequently and immediately the appeal papers were made ready for signature by me and for filing before this Hon ble Tribunal. 3. The learned Joint Commissioner (AR) strongly opposes the appli .....

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..... appeal papers were handed over to the learned counsel. In any event, we find that on the identical facts the Tribunal in the case of Magic Fasteners (P) Ltd. (supra) rejected the condonation of delay application. The relevant portion of the said decision is reproduced below:- 4. In the application for condonation of delay, the reasons given for delay of 86 days read thus - That there is a del .....

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