- (1.) The present appeal has been filed against the order dated 20.12.2010 passed by the Central Excise & Service Tax Appellate Tribunal, New Delhi by which the application for condonation of delay preferred by the appellant for filing the appeal before the Tribunal has been rejected on the ground that the reasons given for filing the appeal beyond time is not convincing. After rejecting the application for condonation of delay, the Tribunal has also dismissed the appeal as barred by limitation.
(2.) We have heard Sri Mohit Singh, learned counsel for the appellant and Sri R.C. Shukla, learned standing counsel reprenting the respondent and have perused the impugned order dated 20.12.2010 passed by the Tribunal.
(3.) Vide order dated 19.07.2011, the Curt had directed the appellant to file the personal affidavit of the counsel appearing before the Tribunal. In view of the aforesaid order, Sri Priyadarshi Manish has filed his personal affidavit in which it has been stated that he was representing the appellant in some other case before the Commissioner of Customs (Appeal), New Delhi relating to fulfillment of export obligation against EPCG licence. The papers of the present appeal which was to be filed before the Tribunal was also given by the appellant but, unfortunately by mistake it was kept in that file and subsequently when it was inquired whether the appeal was filed or not, it transpired that the appeal was not filed and the papers were searched and, thereafter, after locating the papers, the appeal before the Tribunal had been filed with some delay.;