2003 (8) TMI 452

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..... er per : G.A. Brahma Deva, Member (J) (Oral)]. This is an application filed by the party to condone the delay in filing the appeal. 2. It was submitted by the Counsel that there was a delay of 7 months and 10 days in filing the appeal. It was also submitted by him that the appellants could not file the appeal well in time, since the two partners of the firm were of different views, with ref .....

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..... fficient. The confusion among the partners in not filing the appeal cannot be considered to be a sufficient cause to condone the delay. In view of this position and since sufficient cause has not been shown by the party to condone the inordinate delay, we are not inclined to condone the delay of 7 months and 10 days. In view of our foregoing conclusion, the application to condone the delay is here .....

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