Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2000 (11) TMI 376

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cation seeks condonation of delay of about 132 days in filing appeal. 2. Shri S.N.S. Mahapatra, learned Advocate for the applicant, submits that delay had occurred due to the illness of the father of the Dealing Assistant of the appellant company which eventually led to the Dealing Asstt. s resignation from the employment in June, 2000. He submits that while leaving the company the dealing assis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rs. Standard Trades Private Ltd. v. C.C.E., Cochin : 1996 (83) E.L.T. 30 (Ker.) and the judgment of the Hon ble Supreme Court in the case of State of Haryana v. Chandramani - 1996 (64) ECR 15 (S.C.). He also refers to the decision of this Bench in Roy Electrical Works v. C.C.E., Jamshedpur - 2000 (39) RLT 61 (CEGAT) wherein 209 days delay was condoned. He also relies upon the decision of the Tribu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... papers being lost. Since the facts of the case referred to above are different from the facts of the present case, the learned JDR submits that there are no adequate grounds to condone the delay. At this stage, Shri Mahapatra, learned Advocate, submits that during the relevant time, he himself being a retainer of the appellant company had to deal with the papers but had to undergone heart operatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates