SHRI RAMALINGA MILLS LTD. Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) We are not inclined to accept the appeal on the issue of condonation of delay, as we find that the order of the Tribunal, on facts, is justified, inasmuch as, the statement of one S. Baskaran, a Manager of the applicant company, clearly shows that the Export Manager, on whose back, the complaint of delay is laid, has left the service long before the impugned order came to be received by the company in question. Therefore, it was a farfetched plea on behalf of the appellant to clutch at the name of an Ex -employee to seek condonation of delay. For the reasonings recorded by the Tribunal, we find no error in the order of the Tribunal. Hence, this civil miscellaneous appeal is dismissed. No costs.