2005 (9) TMI 311

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..... appeal. 2. The contention on behalf of counsel for the appellant is that the delay is in fact less than 122 days and having regard to the fact that communi-cation of the order of the Tribunal was in fact received in the office of the appellant only as on 29-5-2003 and the covering letter indicating the actual date of communication not being available on the date of filing of the appeal, the sa .....

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..... ppellant was prevented by sufficient cause from filing the appeal within the said period, allow it to be filed within a further period not exceeding sixty days. Explanation. - In this section High Court means ( a )the High Court within the jurisdiction of which the aggrieved party ordinarily resides or carries on business or personally works for gain ; and ( b )where the Central Governm .....

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