2015 (5) TMI 917

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..... V Ravindran: 1. The application for condonation of delay is filed for condoning the delay of 111 days in filing the appeal before this Tribunal. 2. Learned Counsel submits that the delay has occurred due to the reason that the appellant's Counsel, who was on record before the first appellate authority has not drafted the appeal in time despite the appellant handing over the papers to him. T .....

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..... llate authority considering the circumstantial evidence produced before him. 5. On perusal of the records, it transpires that the delay in filing the appeal before this Tribunal is for 111 days. The said delay is explained by the appellant on the ground that their Advocate could not prepare the appeal and also did not inform the appellant about not preparing the appeal. Subsequently, they collect .....

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..... tedly before first appellate authority. This shows the casual approach of the appellant. Despite this we condone the delay, as appeal is belatedly filed, appellant needs to put some costs, which we fix as Rs. 10,000/-. Appellant is directed to pay Rs. 10,000/- to the Commissioner of Central Excise, Nagpur, within a period of thirty days from today and report compliance on 11/05/2015. Subject to sa .....

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