2006 (9) TMI 469

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..... Respondent. [Order per : P.G. Chacko, Member (J)]. This application filed by the department is for condonation of the delay of their appeal. The appeal is against an order passed by learned Commissioner (Appeals). The impugned order was received by the appellant on 31-1-2006 and appeal thereagainst should have been filed by 30th April 06. The present appeal was filed on 8th June 06, wit .....

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..... . Which officer was on election duty and, if so, duty relating to which election, duration of election duty etc. are relevant questions left unanswered. The situation is no different in regard to deputation. Hence we have to accept learned counsel s submission that the delay of appeal has not been explained at all, let alone to the satisfaction of the Tribunal. 4. In the result, the COD applic .....

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