2012 (9) TMI 705

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..... te Tribunal has taken a narrow view of the matter. An Appeal is a substantive right. The assessee should have a full opportunity to put forth his case and should be able to get relief, if any, in accordance with. - following the decision in Anantnag and Anr. v. Mst. Katiji and Ors. [1987 (2) TMI 61 - SUPREME COURT] delay condoned with cost of Rs. 5000/-
N. Kumar and Ravi Malimath, JJ. REPRESEN .....

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..... ismissed. Hence the present appeal by the Assessee. 4. The delay is 42 days. The Apex Court has laid down in the case of Anantnag and Anr. v. Mst. Katiji and Ors. reported in 1987 (28) E.L.T. 185 (S.C.), how the question of delay has to be considered by the Appellate Courts. No doubt, ultimately, it depends on the facts of each case. Having regard to the circumstances explained in the affida .....

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