9911796707
TMI Blog2013 (9) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... R) Per: P G Chacko: These applications filed by the appellant seek condonation of the delay of the appeals. Three of the five appeals are delayed by 63 days and the rest delayed by 147 days. The essential particulars of this delay are as stated below:- Order-in-Appeal No. Order Date Received Date Due date to file the appeals Delay as on 08 Nov. 2012 No. JMJ 71 to 76/2012 04.06.2012 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between the appellant and the authorised signatory. It is submitted that, when this problem was detected, the authorised signatory started corresponding with the appellant from his personal email ID and such emails were received at the official email ID of the appellant. It is submitted that such emails sent by the authorised signatory to the official email ID of the appellant were first received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Deputy Commissioner (AR) submits that the appeals were filed in a casual manner and that there is no satisfactory explanation of the heavy delay involved in the process. According to him, the delay is not liable to be condoned on the facts and circumstances as stated by the appellant. In the event of the delay being condoned, the appellant should be required to pay costs. 3. After consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l hitch in the despatch was detected by the appellant, their authorised representative became aware of the earlier futile emails but no remedial action was taken till October 2012. Even according to the appellant, it was only in October 2012 that steps were initiated for filing the appeals which were ultimately filed on 9.11.2012. The heavy delay between April and October 2012 is yet to be explain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are inclined to entertain the COD applications and allow them on reasonable terms. All the COD applications are allowed subject to payment of costs of Rs.10,000/- (Rupees Ten thousand only) per appeal within four weeks from today. At this stage, we should also go on record that, when our inclination to impose costs was communicated to the learned consultant for the appellant, he has, in all fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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