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TMI Blog2022 (1) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose - HELD THAT:- Admittedly, it is a refund application that has been rejected and by delaying the process appellant could not have gained much. However, having regard to the content of the affidavit mainly at para 2 that the said security guard had not attached any importance to a letter delivered to him by Speed-post, left it unattended and forgot to hand it over to the concern of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing the appeal - the COD application seeking condonation of delay of 359 days in filing the appeal is rejected. - Excise COD Application No. 85272 of 2019 In Excise Appeal No. 85618 of 2019 - A/87369/2021 - Dated:- 21-12-2021 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Sachin Chitnis, Advocate for the Appellant Shri Sanjay Hasija, Superintendent, Authorised Representative for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Opposite Party/Respondent-department, in submitting 10 judgements in total passed by this Tribunal as well as by the High Courts and the Supreme Court, argued that contradictory findings are available to the effect that if the delay is for a considerable time, the same is not condonable when cause appears to be insufficient. 4. I have gone through the cited judgments, the affidavit file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s liberal approach for condoning the delay in view of the fact that in the judgment cited by the learned Counsel for the appellant namely Vedabai @ Vaijayanatabai Baburao Patil Reported in 2001 (132) ELT 15 (SC). it has been clearly held by the Hon'ble Supreme Court that distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days whereas in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In view of the fact that the negligent act of the company in not assigning the responsibility of receiving at least important dak to a responsible person and leaving the same at the disposal of the security guard for which 359 days delay had occurred cannot be treated as a reasonable ground to condone the delay in filing the appeal. Hence the order. 6. The COD application seeking condonat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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