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TMI Blog2006 (6) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... t the above principles were kept in mind by the Tribunal while disposing of the delay condonation application. There is another glaring defect in the order of the Tribunal in as much as it has failed to consider the uncontroverted affidavit of the counsel. 2. The relevant facts that arise for consideration are the appellants were served upon the copy of order in appeal dated 4-9-2003 on 13-9-2003. Ordinarily the appeal would have to be filed before the Tribunal within three months of the receipt of the order, in this case the appellant should have filed appeal on or before 13-12-2003. The appellant filed appeal on 29-3-2004 along with application for condonation of delay of 106 (one hundred and six) days. The said application for condona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 4-11-04 did not give any reason why the affidavit of the advocate was not considered. 6. In order to appreciate the correct facts, it is necessary to reproduce the affidavit, which is as follows : I, Parag Sharma son of Shri K.B. Sharma aged about 33 years resident of New Mandi, Muzaffarnagar do hereby solemnly state affirm as under :- 1. That I am a registered Advocate having registration no. 4655 of 1991 of the Bar Council of Uttar Pradesh. 2. That I am practicing in the Courts at Muzaffarnagar in Civil and Criminal matters. 3. That some times in the First week of December 2003, Shri Vinod Kumar Agarwal, partner of M/s. Bharat Steel Rolling Mills (Unit-1), Meerut Road, Muzaffarnagar met me and entrusted me with a copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority i.e. Commissioner (Appeals), engaged a counsel who was well versed with the Central Excise Law and proceedings and based at New Delhi. This is apparent from the record of the order in appeal. I may read the said paragraph :- Shri Rajesh Chibber, Advocate and Sunil Kumar Goel, consultant appeared before me on behalf of the appellant on 24-4-03, the date fixed for hearing of the stay application filed with the appeal. On their request condition of pre-deposit of duty and penalty is waived and main appeal is taken up for its final disposal. 8. The appellants have engaged a counsel and a consultant who are specialised in dealing excise matters, from Delhi for appearing before the Commissioner (Appeals) in the Excise matters coming ..... X X X X Extracts X X X X X X X X Extracts X X X X
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