2000 (4) TMI 430

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..... ana Wadhwa, Member (J)]. On matter being called nobody appeared on behalf of the appellants. We also find that on the last occasion also there was no representation from the appellants side. Accordingly we have gone through the miscellaneous application praying for condonation of delay in filing appeal and have also heard Shri R.K. Roy, learned JDR, for the Revenue. 2. We find that the app .....

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..... the said letter before the Tribunal. As per the appellant's contention in the miscellaneous application thereafter they consulted the Advocate and filed the present appeal. We also find that there was no preamble to the said letter advising the appellants to file appeal against the same. Accordingly we find that there was sufficient cause for the appellants to entertain the view that there was no .....

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