2001 (8) TMI 1206

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..... T. Vishwanathan, Advocate, for the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for condonation of delay of 2 months and 12 days. The Counsel for the applicant says that the applicant received from the office of the Assistant Commissioner a photocopy of the order dated 23-12-1999 on 2-3-2000. It approached the Commissioner .....

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..... jurisdictional Assistant Commissioner. The order has therefore communicated to the applicant on that date and the limitation will commence run from that day. 3. It is alternatively contended that if there is a delay it is due to sufficient cause that the applicant proceeded on the advice of the consultant. There is, however, no evidence in support. The counsel for the applicant says that th .....

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