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TMI Blog2014 (7) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant filed this application for condoning the delay of 73 days involved in the filing of the appeal. 2. The learned counsel on behalf of the applicant submits that they received the impugned order on 16.10.2012. He submitted that their Senior Manager Shri Ramakrishnan who was in-charge of the factory had submitted his resignation on 22.6.2012 and thereafter he was under some stress and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of Revenue submits that the appeal was filed after the pursuance of the Department. He further submits that after resignation of the Senior Manager, the applicant had not taken any initiative to file the appeal. He relied upon the decision of the Larger Bench of the Tribunal in the case of Kanoria Wisconsin Centrifugal Ltd. Vs. Collector of Central Excise 1990 (48) ELT 596 wherein it has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring this period, he was under some stress, for the reason, after filing resignation, he attended personal hearing before Commissioner (Appeals). It is not a case of misplacement of order, but, it is a clear case of gross negligence and inaction on the part of the applicant. Hence, there is no reason for condoning the delay of filing appeal. Accordingly, the COD application is dismissed. Consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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