(1.) This application by the appellants prays for condonation of the delay of 313 days involved in the filing of the appeal. The following reasons have been stated in this application:
(2.) Heard both sides, Ld. Counsel refers to two affidavits in support of the reason stated in clause (e) above. One of these affidavits is by Shri M. Ramdas, Consultant, who was allegedly entrusted with the job of filing the appeal. In this affidavit, Shri Ramdas states that he had received the impugned order on 1.6.2002 but misplaced the order could not trace it in his office until the period of limitation for filing the appeal was over. He further states that he had met with a road accident on 6.9.2002 in Bangalore city and was hospitalized. It is stated that he was under treatment in a hospital till May, 2003. Shri Ramdas claims to have traced out the impugned order in the month of July 2003. The appeal was filed on 15.7.2003.
(3.) The other affidavit is by Shri K.A. Haffez. It does not disclose the official capacity of the deponent. Ld. Counsel has told us that Shri Haffez is the Managing Director of the appellant -company. This affidavit states that the Consultant was handling central excise matters and that the impugned order was delivered to him on 1.6.2002, the date on which the appellants had received the order. The affidavit of Shri Haffez does not even name the Consultant.