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2007 (8) TMI 551

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..... or the Respondent. [Order]. Heard both sides. This is an application to recall the impugned order dated 5-1-2007 passed by this Tribunal once again dismissing the appeal filed by the appellant. 2. The above referred appeal was filed by the appellant against the Order of Commissioner (Appeals) in dismissing the same as barred by limitation. It appears that there was a delay of nine year .....

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..... accordance with law. As per the directions given by the Hon ble High Court in the above Writ Petition, the appellant has informed this Tribunal about the same and also complied with other directions such as payment of costs of Rs. 5,000/- to the respondent No. 1. This is how the appeal was to be restored once again and it was heard. On second occasion also the appeal was dismissed without taking i .....

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..... dismissed the appeal only on the ground of limitation without going into the merits of the case. 3. Accordingly, the earlier Order passed by this Tribunal is hereby recalled at this juncture. The ld. Advocate for the appellants submits that this appeal can be disposed of on merits without referring the matter to the Commissioner (Appeals) at this length of time. Accordingly, on making such subm .....

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