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A firm which is not human entity cannot remain on tour and seek condonation of delay - Application dismissed: CESTAT

By TIOL News Service

MUMBAI, MAY 14, 2014: AGAINST an order passed in March, 2011 by the Commissioner (A), the appellant filed an appeal in the year 2012 along with a Stay and a COD application.

When the matter was listed for hearing on 16 th January, 2014 & 23 rd March, 2014, neither did anyone appear for the hearing nor was any request received for adjournment.

The same thing happened when the matter was again posted for hearing on 28 th April.

The Bench observed that the reason given for the delay in filing the appeal is that the first applicant M/s Blue Circle Speciality Chemicals P. Ltd. was on business tour and the second applicant Smt. T.C.Urankar was unwell. It is also stated that the appeal was required to be filed by 29.12.2011 but in the last week of March 2012, the applicants came to know that no appeal against the impugned order was filed and that they would be filing an affidavit duly supported by documentary evidence at the time of hearing.

The Bench observed that even after three notices were sent to the appellant, the appellant neither bothered to attend the proceedings nor any affidavit/request was filed in the Tribunal. Also, on perusal of the record, it was seen that the applicant no. 1, M/s Blue Circle Speciality Chemicals P. Ltd. was on business tour.

The Bench remarked - A firm which is not a human entity cannot remain on tour and held – "Therefore, the application for Condonation of Delay has stated wrong facts. In these circumstances, the application for Condonation of Delay is dismissed as no reason for causing delay has been explained satisfactorily. Consequently, appeal as well as stay application are also dismissed."

(See 2014-TIOL-764-CESTAT-MUM)


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