2000 (1) TMI 252

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..... ]. This is an application for condonation of delay in filing the appeal under the following circumstances. 2. The assessee s unit was closed. During the closure the assessee has filed an appeal against the order-in-original passed by the Asstt. Commissioner, Rajkot. By the order-in-original they were required to pay Rs. 27,211.80. An appeal was filed before the Commissioner (Appeals), Ahem .....

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..... ice and immediately filed the appeal before this Tribunal. 3. The question before me is whether application for condonation of delay of appeal should be condoned. After hearing both parties, I am of the view that under the peculiar circumstances of the case, the delay can be condoned. From the narration of the facts, it will be clear the appellant had paid the amount indicated by the Collector .....

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