9911796707
TMI Blog2014 (3) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... ng over case papers to his successor - Held that:- Reason for delay is that the misplacement of the record by the employee of the appellant-Company. It is stated that Mr. Vasudevan, Manager of the Company left the service without handing over the papers to his successor. The learned Counsel for the appellant argued the case on merits, which has no relevance unless the delay is condoned. It is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the record was misplaced by the employee of the company. In view of that, I do not find any substance in the application filed by the applicant. - Condonation denied. X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the delay cannot be condoned for the reason of misplacement of the case papers by the employee of the company. He relies on the decision of the Hon'ble High Court of Allahabad in the case of Prem Heavy Engineering Works v. CESTAT reported in 2013 (292) E.L.T. 326 (All.), Sri Bhavani Castings Ltd. v. Commissioner of Central Excise, Visakhapatnam-II reported in 2012 (275) E.L.T. 321 (A.P.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ger had left the Company with the case file. It is the duty of the successor to trace the files lying in the office. It is seen that the applicant appeared in personal hearing before the Commissioner (Appeals). Thus, they were well aware of the proceeding before Commissioner (Appeals). There is a gross negligence and inaction on the part of he applicant. The Hon'ble Allahabad High Court in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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