2004 (9) TMI 480

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The original authority passed an order against the appellants confirming certain demands of duty. This order was received by t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the delay of the appeal. We have consistently held that an application is required in terms of the aforesaid proviso so that the appellate authority can exercise its quasi-judicial function of condoning the delay. In the instant case, it has been pointed out that the appellants were misguided by the preamble to the order of the original authority, which inter alia, stated thus :- The appeal mus .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X