9911796707
TMI Blog2012 (9) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for condonation of delay in filing the appeals belatedly by 39 days. 2. Heard both sides and perused the records. 3. The impugned order against which the appeals were filed, was passed on 31.03.2010 and was supposed to be sent to the appellant herein by RPAD (Registered Post Acknowledgement Due). On an application filed under RTI by the assessee, the departmental authorities gav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing the appeal within 90 days from 12.07.2011 in the grounds of COD application of both the appellants is as given below: 3. Since the factory of the appellant was closed since the year November, 2006, the appellant never received the impugned order. Since the time has lapsed and the appellant had not received any order from the Commissioner (Appeals), the appellant had filed applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen immediately arranged for drafting and filing of the appeal but by that time, there was already a delay of 39 days in filing the appeal. 5. We also find that there is an affidavit enclosed along with the application for condonation of delay filed by the Director, which also reiterates the above reproduced grounds for seeking condonation of delay. 6. We find that there is no disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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