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TMI Blog2015 (7) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact that the cost accountant was authorized person to deal with the matter in question? - Held that: - It is well settled that the delay cannot be condoned on flimsy grounds and there has to be a reasonable sufficient cause for such a huge delay of 218 days to be condoned. It is not the appellant’s case that due to ill health of the Managing Director, their entire business came to a stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e condoned on such flimsy grounds - appeal dismissed - decided against appellant. - ST/COD/20662/2014 & ST/Stay/20663/2014 in ST/20660/2014-DB - Final Order No. 21689/2015 - Dated:- 24-7-2015 - SMT. ARCHANA WADHWA, JUDICIAL MEMBER SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER Appearance : Mr. P. Rama Krishna, Adv. For The Appellant Mr. Pakshirajan, A.R. For The Respondent PER A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in dispute that the impugned order was received by the appellant on 20.4.2013. (Though after a period of one month from the date of passing). As per the appellant, it is their Cost Accountant, Shri N.C. Sitaramacharyulu was authorized person to deal with the matter in question, received the order. As such, he could have filed the appeal. On being questioned as to whether the Managing Director, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the other affairs of the company were being taken care of and as such, we find that ill health of the Managing Director is only an excuse. It is well settled that the delay cannot be condoned on flimsy grounds and there has to be a reasonable sufficient cause for such a huge delay of 218 days to be condoned. As such, we find no merits in the application. COD application is accordingly rejected. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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