TMI Blog1999 (5) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : J.H. Joglekar, Member (T)]. This application for condonation of delay was argued by Shri A. Ashokan, JDR. 2. The impugned order was communicated to the applicant Commissioner on 22-7-1998. The appeal was received in the CEGAT on 17-2-1999. In this application for condonation of delay, the following ground is given : The time limit for filing of this appeal was to expire on 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal to be filed by the Commissioner, Nhava Sheva. Even if the sepoy carrying the papers had filed them with the wrong office, the Commissioner s office could have seen the endorsement and could have realised the error. This was not done for a long time. We do not find any merit in this application 4. In the appeal papers, we find the authorisation letter to be signed by the Commissioner on 16- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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