2014 (7) TMI 202

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..... ble High Court in the case of Shri Bhavani Castings Ltd. Vs. CCE, Visakhapatnam [2011 (4) TMI 1062 - ANDHRA PRADESH HIGH COURT] , held that the mis -placement of the records in the office of the assessee cannot be a sufficient ground for condonation of delay. In view of that, we do not find any reason for condoning the delay in filing the appeal - Condonation denied. - ST/42258/2013 - FINAL ORDE .....

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..... ced by the clerk in the place of the applicant. The Honble High Court in the case of Shri Bhavani Castings Ltd. Vs. CCE, Visakhapatnam 2012 (275) ELT 321 (A.P) , held that the mis -placement of the records in the office of the assessee cannot be a sufficient ground for condonation of delay. In view of that, we do not find any reason for condoning the delay in filing the appeal. Accordingly, t .....

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