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TMI Blog2013 (12) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... e the appeal, unless the Department initiates recovery proceedings. There should be reasonable and acceptable explanation for the total delay ought to be condoned. The delay cannot be condoned by merely stating that the file was misplaced during the leave of Sr. Executive of a Public Limited Company - No satisfactory reason for condonation of such long delay - Condonation denied. - ST/COD/741/2011 & ST/623/2011 - FINAL ORDER No.40386/2013 - Dated:- 22-7-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri R. Sudhinder, Adv. For the Respondent: Shri M. Ram Mohan Rao, DC (AR) JUDGEMENT Per: P.K. Das, The applicant filed this application for condonation of delay of 323 days in filing the appeal. 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of negligence and inaction on the part of the applicants. He further submits that the Senior Executive (Taxation) is not the only person in the Public Limited Company and some other person could have taken the steps to file the appeal in time. It is further submitted that the Senior Executive (Taxation) appeared in personal hearing in this matter before the Commissioner (Appeals) and he has not persuaded this matter regarding the receipt of the order. He also submits that the applicant had not filed any affidavit of Senior Executive (Taxation). 4. After hearing both sides and on perusal of the records, we find force in the submissions of the Ld. AR. The applicant in their COD application stated that the impugned order pertains to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case, we find that the factory sent the impugned order to Mumbai office and thereafter, there is no follow up action on the part of the factory. It is seen that the Sr. Manager (Taxation) appeared in personal hearing before the Commissioner (Appeals) and about more than one year, there is no effort to know whether any order was passed. The Ld. Authorized Representative rightly pointed out that the applicant had not filed any affidavit narrating facts in detail in support of their contention and a general statement was made in the application. It is also mentioned by the Ld. AR that the applicant would not file the appeal, unless the Department initiates recovery proceedings. There should be reasonable and acceptable explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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