2008 (2) TMI 390

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... T) Shri J.C. Patel, Advocate, for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The delay in filing the appeal is around one year and ten months. The impugned order was passed on 30th July, 2005. In as much as the appellant's factory was sealed by the Customs w.e.f. 22-2-2005, the said order was served upon the appellant by fixing the same o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hem to file the appeal. It is also on record that Director of the appellant was under detention during the period from January, 2007 to August, 2007. It is on record that on his release in 2007, he approached the Revenue for photocopies of the documents and filed the appeal thereafter. 3. In view of the above, we consider that late filing of the appeal is not on account of any lapse on the part o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X