2017 (10) TMI 1375

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..... utedly, the order has been delivered to the Appellant on 27.7.2013 but the plea of the Appellant is that the Management has not been communicated by the Commercial Manager of the Company who dealt with the Central Excise and Service Tax matters and continued to be in employment thereafter for three years. It is unacceptable logic and cannot appeal to the sense of a man ordinary prudence that the C .....

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..... 3. Ld. Advocate Shri Sruti for the Applicant has submitted that even though the Order-in-Appeal was received on 24.7.2013, however, the Appeal could not be filed within the statutory period of three months but filed only on 20.2.2017, with delay of 1233 days. Explaining the reasons for the delay, the ld. Advocate for the Appellant has submitted that the Commercial Manager looking after the Exci .....

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..... update the deponent regarding the dismissal of Appeal. 4. Ld. A.R. for the Revenue has submitted that the inordinate delay of 1233 days i.e. around four years has not explained properly and the reason mentioned is not sufficient warranting condonation. The Appellant had not shown any reason except negligence on the part of the Management in pursuing their Appeal before this forum by pushing th .....

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