9911796707
TMI Blog2004 (1) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... on or around 14th February, 2003 but the Consultant did not file the appeal within the period of limitation of three months. In respect of the above plea, an affidavit of Shri M.N. Biswas, Consultant to whom the papers were delivered, has been filed. Shri M.N. Biswas, has appeared before us today and admits the lapse on his part and submits that the appeal could not be filed in time as the papers were mis-placed in his office. When the appellants reminded him for filing the appeal on 14th Feb. 2003, he located the papers and prepared the appeals and filed the same subsequently. However, on being asked as to what steps were taken by the appellants within the period of three months to ensure that the appeals are filed by the Consultant within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants within prescribed time limit and the delay was on the part of the Advocate in filing the appeal thereafter. He draws our attention to the earlier Tribunal s Order in the case of Shri Narayan Chandra Biswas (Order No. A-1113/Kol/2001, dated 11-10-2001 [2002 (140) E.L.T. 102 (T)] which was followed by the Tribunal in the case of M/s. IISCO Ltd. (Order Nos. M-1331/S-1332/A-1398/Kol/2002, dated 22-11-2002. In the above cases, the Bench observed that the plea of the loss of papers by the Advocate is being taken up regularly and in the absence of any evidences to show the steps taken by the appellants for pursuing the advocate to file the appeal within time limit, there was no sufficient cause for condoning the delay. As such, he prays that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... papers handed over to them by the litigants, were lost in their chambers. The applicant/appellant in this case, has nowhere shown that requisite steps like preparation of the draft, fee etc. for filing the appeal before the Tribunal, were undertaken by him before the last date of filing of the appeal. As such, I do not find any merits in the said application. The same is accordingly rejected. 5. We also note that Shri Biswas has not placed on record any material to show that he was not well during the relevant period which has caused delay in filing the appeal. The case law relied upon by the ld. Consultant is distinguishable as pointed out by the ld. SDR and recorded in the previous paragraphs. As such we are of the view that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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