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2006 (3) TMI 614

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..... for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The prayer in the application is for condoning the delay of about 57 days in filing the appeal. 2. After hearing both sides, we find that the impugned order was passed by the Commissioner on 31-3-2005 and was issued on 21-4-2005. As per the appellants, the same was received by them on 27-6-2005. As such, the normal period o .....

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..... py of the order in the said factory did not inform the same to the appellants inasmuch as the said office was also closed down from 2000-2001 and was rented out by their landlord to another person. Shri Willingdon Christian, however, fairly agreed that the person who had received the copy of the order, after making several efforts to contact the Director of the company, ultimately handed over the .....

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..... felt. In the last paragraph of their application, it has been submitted that delay in filing the appeal is not because of any negligence or carelessness on the part of the applicants but because of very genuine compelling reasons beyond the control of the appellants. 5. We do not find favour with the above contention of the ld. Advocate. No compelling reasons have been disclosed or detailed in t .....

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