2011 (10) TMI 167

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..... on time bar. She however, submits that the lapse on the part of the appellant for not filing of COD application is the result of confusion on the part of Chartered Accountant - prays that one more chance be given to the appellant for getting the COD application filed - Stay petition gets disposed off - ST/297 of 2011 - - - Dated:- 3-10-2011 - Ms. Archana Wadhwa, Mr. Rakesh Kumar, JJ. Appear .....

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..... ssioner (Appeals) who has again rejected the appeal on time bar. She however, submits that the lapse on the part of the appellant for not filing of COD application is the result of confusion on the part of Chartered Accountant who had appeared before the Commissioner (Appeals) and advanced arguments on merits. However, she prays that one more chance be given to the appellant for getting the COD ap .....

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