2000 (8) TMI 421

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..... vedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The Miscellaneous Application is for condoning the delay of about 283 days in filing the appeal. It has been explained by Shri S. Dutta, learned Advocate that the applicant company is a Partnership Firm and Shri S. Sharma is the Managing Partner of the said Firm. The impugned Order was received by the applicant firm on 1 .....

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..... both sides. As per Medical Certificate, Shri Sharma was under acute mental depression during the relevant period. It is also observed that usually, the assessee does not gain anything by filing the appeal late. As per the applicants, their factory was also closed during the relevant period. Keeping all these factors in view, we condone the delay in filing the appeal and fix the Stay Petition on 5- .....

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