9911796707
TMI Blog2001 (11) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. Shri B.N. Chattopadhyay, Consultant, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - This Condonation of Delay Application has been filed by the Revenue in the wake of delay in filing the appeal to the Tribunal. The Board's Order dated 28-11-2000 is said to have been received in the Commissioner's Office on 29-1-2001 and thereafter, the appeal was filed on 5-7-2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der in file No. V(72/73)15/Adjn./11A/19/96 to Joint Commissioner (A) on 1-2-2001 for perusal and necessary order. (f) Joint Commissioner (A) noted on the file on 18-4-2001 with a remark 'please discuss' without any indication to who the file has been marked. (g) Superintendent (Adjn.) of Hqrs. Office put up the same file on 18-4-2001 to Joint Commissioner (A) for giving orders. (h) Period of to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -6-2001 with a proposal for handing over the file to Tribunal/Judicial/Review Section of Hqrs. Office for preparation of appeal. (k) Joint Commissioner submitted the file to Commissioner on 28-6-2001 for further Orders by indicating that the matter has become time-barred. (l) After examination of the issue, Commissioner directed for filing Appeal and also orally directed for filing Miscellaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific consideration for condoning the same. More so, when the Review of the Order was finalised within time, there was no reason for the Commissioner to have delayed in filing the appeal beyond the period prescribed under law. 5. We have considered the submissions made from both sides and the reasons given in the above-referred time-chart. We do not find any justifiable reason for condonin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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