PAWAN ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD Mr. J Roy, learned counsel for the petitioner. Also heard Mr. R Dubey, learned Standing Counsel, Excise Department for the respondent.

(2.) THIS is a writ petition filed by the petitioner under Article 226/227 of the Constitution of India against the impugned order No.26/GHY/CE(A)GHY/2014 dated 12.02.2014 passed by the Tribunal.

(3.) THE case was heard on 06.01.2014. Sri Rishi Gupta, Proprietor attended the hearing. The legal defects were brought to the notice of Shri Gupta that the appeal has been signed by a staff of the appellant and his (staff 's) illness cannot be accepted as a genuine cause in filing the delayed appeal, where upon he asked only to be considerate to him. It is observed that the impugned order dated 10.02.2011 was received by the appellant on 23.02.2011 and the appeal was filed on 12.08.2011 i.e. delayed by 2 months 19 days after the normal period of 3 months without proper justification for the delay. Also the appeal has not been signed by the aggrieved person as such it is non est.