9911796707
TMI Blog1985 (5) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. ORDER The Collector of Central Excise, Calcutta, has filed this appeal against the order passed by the Collector of Central Excise (Appeals), Calcutta, dated 30-8-1984. This appeal has been filed in the office of the Tribunal on 8-4-1985. An application for condonation of delay in filing the appeal has been filed. Shri Chatterjee, JDR, submitted that the delay was due to admin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Applicant Collector on 15-1-1985. It is alleged that considerable time was consumed to trace out the records at the Divisional level due to official routine. A critical examination of the Order-in-Appeal was undertaken and it was finally decided on 8-3-1985 to file an appeal before the Tribunal. Further, time was taken for processing the appeal which was ultimately filed on 8-4-1985 before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cient cause for not presenting the appeal within the period prescribed. Hence there must be clear and cogent explanation for every day s delay so that the Tribunal may be convinced that the delay was not deliberate but due to reasons beyond control. From the facts set out above, we are satisfied that the inordinate delay at every stage particularly even after a decision to prefer an appeal was tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aches and negligence and does not take appropriate steps for pursuing his remedy till about the close of the period prescribed for an action to be taken, he cannot claim to have the delay condoned if per chance or by accident he happened to have exceeded the prescribed period in taking the proper steps.. .. 5. When a statute prescribes a period of limitation it is not without any meaning and w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
