2018 (2) TMI 1003

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..... the Appellant Shri N. Jagadish, Superintendent (AR), For the Respondent Per : S.S GARG The applicant has filed an application seeking condonation of 452 days in filing the present appeal.  The applicant has further stated in the application that due to the case registered by the Department against M/s. Victoria Marine and Agro Exports Ltd. and confirmation of demand, the said company beca .....

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..... not file the appeal as he is not in a position to make mandatory predeposit but somehow he managed to arrange the said sum and thereafter deposited the same on 04/08/2017 but in the process, delay of 455 days is caused which is not deliberate and intentional. 3. On the other hand, the learned AR vehemently opposed condonation application and submitted that there is an inordinate delay of 455 days .....

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..... p; Moreover, there is a delay of 455 days which is inordinate delay which has not been satisfactorily explained.  Therefore we are not inclined to condone such a long and inordinate delay of 455 days.  Consequently, we dismiss the condonation application and resultantly the appeal is also dismissed.  (Operative part of this order was pronounced in court On conclusion of the hearin .....

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