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TMI Blog2014 (3) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department to hand over a copy of the order-in-Appeal. I do not find that the reasons given for the delay in this case are the sufficient cause. Though delay is stated to be due to unavoidable circumstances and genuine difficulties, the appellant did not show a diligence and commitment in prosecuting the matter in time. - Condonation denied. - Appeal No. 70652//2013 - ORDER NO.FO/A/75087/2014 - Dated:- 7-3-2014 - DR. I.P. LAL, J. For the Appellant : Shri Sanjoy Bhowmik, Advocate Shri Partha Banerjee, Advocate For the Respondent : Sri Anirudha Roy, Supdt. (A.R.) JUDGEMENT Per DR. I.P. LAL Heard both sides. 2. This misc. application is filed for condonation of delay of 338 days in filing the appeal befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the effect that he has been suffering from many ailments and that due to oversight, he could not hand over the impugned order to the taxation Department of the applicant company and that even after approaching by the Manager (Taxation) of the Corporate Taxation Department in October, 2012, he could not recall anything. It is a case of the applicant that as the case papers were old relating to the period April, 1995 and January, 1997, they could not find out the relative papers which could be located only on June 10, 2013. The papers were immediately handed over to the advocate and the appeal was filed within 10 days i.e. by June 20, 2013. It is the submission that since delay in this case has occurred on account of the ailments of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r hearing both the sides I find that according to own submission of the applicant they were informed on September 23, 2012 from the Superintendent that the appeal has been dismissed by the Commissioner of Central Excise (Appeal-I), but they took a considerable time in retrieving the relevant documents from their godown. I am of the view that in the matter of litigation where certain proceedings are going on before different authorities, it was required to keep the relevant records in a manner to locate them without loss of any time. Moreover, once the appellant came to know on 23rd September, 2012 from the Superintendent that their appeal has been dismissed, they were at liberty to approach the Department and ask for a copy of the records a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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