TMI Blog2009 (8) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri Krishan Kumar, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. There are two applications before us, both by the department (appellant), one for condonation of delay of the appeal and the other for stay of operation of the impugned order. 2. The order passed by the Commissioner (Appeals) was received by the Commissioner on 11-5-2006 as per the memoran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt could not prepare the appeal in time to file the same within the stipulated time. I say that due to the completion of formalities for taking decision and for obtaining permission for filing the appeal there was delay through our department. Therefore I say that there was delay for 63 days in filing present appeal which is unavoidable and unintentional on our part. The SDR submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued by the Assistant Commissioner after the proceedings of this Bench started. The Assistant Commissioner must have received the Appraiser s explanation within seven days from 18-6-2009. The affidavit was filed on 17-6-2009. There is no supplementary affidavit on the basis of the Appraiser s explanation of delay. Confronted by this situation, the SDR makes a fervent plea for condonation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner authorized to file the appeal. The delay beyond 16-10-2008 ought to be explained by the Assistant Commissioner. This delay amounts to about 40 days. It was an explanation of this delay, which was called for from the Appraiser by the Assistant Commissioner but the latter is yet to communicate such explanation to the Tribunal. Nevertheless, while deprecating the shabby manner in which the Review ..... X X X X Extracts X X X X X X X X Extracts X X X X
|