TMI Blog2012 (7) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... her it is of a Clerk or a Managing Director, needs to be considered in a proper perspective. In our view, in application for condonation of delay such affidavit should have been considered in an objective manner and not in narrow - justifications given by the appellant before the first appellate authority for delay in filing appeal are to be accepted – delay condoned - Stay petition allowed and ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded following findings for non acceptance of the justification given by the appellant for condonation of delay in filing of appeal before him:- 5.4. Along with the appeal memorandum, the appellant has filed application for condonation of delay has submitted that the impugned order was received on 16.2.2010. The employee/ clerk of the appellant Company took the impugned order and forgot to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appear to be a senior or responsible officer, to file such an affidavit. Further, I find from the records that the personal hearing was held before the lower authority on 09.02.2010 and subsequently passed the impugned order on 15.2.2010. The appellant has not properly followed the outcome of the hearing/ issuance of the impugned order. The case law quoted by the appellant does not help. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted. 5. Accordingly, we condone the delay in filing of appeal before the first appellate authority. Since the first appellate authority has dismissed the appeal only on non condonation of delay and has not passed his order on merits of the case, we remand the matter back to the first appellate authority with directions to restore the stay petition and appeal in their record and decide the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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