2010 (3) TMI 254

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..... proceeded on leave without taking further action on the e-mail sent by the learned advocate. Thereafter, the manager resigned and the director submitted the appeal before Commissioner (Appeals). The Commissioner (Appeals) has taken a view that it was the director, who signed the appeal and therefore the presence or absence of the manager is not an appropriate ground for condonation of delay. Held .....

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..... of arrears. Since the stay application and early hearing application both have come up together, early hearing application becomes infructuous. 3. As regards stay application, learned advocate submits that the Commissioner (Appeals) has not passed an order on merit but has rejected the appeal because the delay was not condoned. Therefore, he submits that the appeal itself can be taken up for .....

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..... (Appeals) has taken a view that it was the director, who signed the appeal and therefore the presence or absence of the manager is not an appropriate ground for condonation of delay. He submits that the appellant is a limited company and the concerned manager who went on leave was looking after this work and in our opinion, in normal course, it was expected that he would come back and attend to t .....

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