2005 (6) TMI 390

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..... er per : S.L. Peeran, Member (J) (Oral)]. The learned Consultant submits that the misc. application is for retention of the file in this Bench in terms of Public Notice No. 01/2001 dated 13-2-2001. The misc. application is allowed as the appellants Head Office is situated within the jurisdiction of this Bench. 2.The learned Counsel points out to the second misc. application and submits tha .....

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..... he same, he submits that the party would not be at advantage in filing the appeal belatedly and in terms of several Apex Court judgments, the marginal delay of 26 days ought to have been condoned. 3.The learned SDR defends the order. 4.On a careful consideration, we notice that the appellants have given satisfactory reasons seeking for condonation of delay of 26 days. The Commissioner had pow .....

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