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TMI Blog2015 (10) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... pproaches court beyond the period of limitation, has to come up with a genuine reason for the delay. The age old theory that every day's delay has to be explained meticulously is not to be followed like an Euclid's theorem. The reasons stated by the appellant in the applications for condonation of delay are not disputed as false or frivolous. The appellant does not appear to be a limited company f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MANIAN,J) These appeals are filed under Section 35G of the Central Excise Act, 1944 challenging a common order passed by the second respondent refusing to condone the delay of 12 days in filing the appeals on the ground that each day's delay has not been explained. 2. Heard Mr.Satish Sundar, learned counsel for the appellant. In view of the limited nature of the dispute involved in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notices. However, the Adjudicating Authority passed Orders in Original bearing Nos. 32/2010 dated 15.3.2010, 81/2010 dated 26.10.2010 and 48/2011 dated 18.7.2011. The three show cause notices and the three Orders in Original related respectively to the periods from 1.10.2003 to 31.3.2008, 1.4.2008 to 30.9.2009 and 1.10.2009 to 30.9.2010. 5. As against the Orders in Original, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g October 2013 .The wedding was to be held at Vijayawada in Andhra Pradesh and the reception was scheduled to be held at Chennai. Therefore, a delay of 12 days had occasioned. But, the Tribunal held that the aforesaid reason could not be accepted, especially when the organisation had other officers to take steps to file the appeals. The Tribunal remarked that the applications for condonation of de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... care of the affairs. When a proprietary concern or a partnership firm is the appellant, it is but natural for such concerns or firms to rely upon individual leadership to take any major decision. Therefore, we are of the considered view that the refusal to condone the delay of 12 days especially when the appellant has nothing to gain out of the delay is not proper. 8. In view of the above, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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