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TMI Blog2013 (8) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... documents it is coming out that at any time appellant was admitted in hospital for a longer period and was bet ridden – appeal decided against assessee - Appeal No.:C/10259 to 10262 and 10269 of 2013 - - - Dated:- 3-5-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri A.M. Sachwani, Advocate For the Respondent: Shri P.N. Sarvaiya, A.R. JUDGEMENT Per: Mr. H.K. Thakur; These five COD applications were filed by M/s. Wireless Communications, Shri Kalpesh Damani, Shri Rakesh Jain, Shri Jaywant Thakar and Shri Nimesh Shah. 2. The reasons given in the applications are that they did not receive order in original at the given address. Shri A.M. Sachwani, learned advocate on behalf of the all the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in number of days in filing each appeal has not been specified in the applications. The dates of filing appeals available in the COD applications are as under:- Srl. No. Appellant Date of issue of OIO COD Application No. Date of receipt of OIO Date of filing appeal (i) M/s. Wireless Communications 16.4.12 10225/13 - 18.01.2013 (ii) Shri Rakesh Jain 16.4.12 10227/13 26.11.2012 18.01.2013 (iii) Shri Jaywant Thakar 16.4.12 10229/13 26.11.2012 01.01.2013 (iv) Shri Nimesh Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t received by M/s. Wireless Communications. The medical prescriptions relied upon by the appellant in respect of condonation of delay are of no help to the appellant because nowhere in these documents it is coming out that Shri Gunti Bhaskar Babu was at any time admitted in hospital for a longer period and was bet ridden. The case law of M/s. Allianz Steel Limited (supra) is also of no help because in that case the factory was taken over by the Bank and the appellant could not get the copy of the order. In the present proceedings, there is no such situation and hence this case law is not applicable. 7. Similarly, the case of M/s. Ashok Co. Pan Bahar Limited (supra) is not applicable to the facts of this case because it is not a case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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