2011 (7) TMI 344

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..... ppeal filed by the appellant has been dismissed by the learned Commissioner (Appeals) on the ground that the delay in filing appeal has not been explained satisfactorily.   2. The appellants have filed stay petition against recovery of the amount. As the appeal has been dismissed for non furnishing sufficient cause for delay and not on merits, I propose to deal with appeal at present. Stay p .....

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..... bsequently in Para 4, she says that the appeal was filed after the delay of eight days. The exact quantum of delay is not available and what we have is only three figures; 2, 5 and 8 days. Further, the appellants have also not explained as to how the excise clerk has forgotten such an important matter and there is not even an affidavit to support the statement that fault is on the part of clerk. N .....

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