2004 (4) TMI 467

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..... mber (J) (Oral)]. The Revenue has filed this appeal along with application for condonation of delay of 51 days. The Commissionerate was under re-organisation and as there was no Commissioner available, therefore, the delay took place in filing the appeal. It is stated in the affidavit that there was no negligence in the matter that, they were waiting for Board Circulars with regard to the bi .....

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..... table. In the present case, there was a re-organisation of the Commissionerate and the files had to be made over to the Mysore Commissionerate only after issue of Board s Circular, which was awaited. He submits that this is a different situation and as such the appellants already filed the counter appeal which can be taken on record in condoning the delay. 4. On a careful consideration, we notic .....

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