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2013 (9) TMI 428

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..... tion allowed in the favour of the applicant with costs. - ST.3067 to 3071 of 2012 - 25213-25217/2013 - Dated:- 21-2-2013 - P G Chacko And B S V Murthy, JJ. For the Appellant : Mr Deepak Jain, CA For the Respondent : Mr S Teli, Deputy Commissioner (AR) 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 7.7.2012 06.9.2012 .....

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..... tive. It is submitted that the real problem was ultimately detected by the appellant only sometime in October 2012. Thereafter, remedial steps were taken and ultimately appeals were filed on 9.11.2012. The learned consultant prays for condonation of the delay of the appeals in view of the genuine technical problems encountered in the correspondence between the appellant and the authorised representative as also in view of the high stakes involved in these cases. In this connection, the learned consultant has referred to the Affidavit filed in support of the COD applications. 2. The 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 involv .....

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..... applications fit to be rejected. 4. However, certain submissions made by the learned consultant for the appellant cannot be ignored. He has submitted that the appellant-company has a fine record of having promptly filed appeals with this Tribunal and that this is the first instance of a delay. He has submitted that documentary evidence of the appellant having sent emails to their authorised representative promptly on receipt of the appellate Commissioner's orders is available and that the appellant cannot be non-suited in this case involving high stakes on the ground of delay. We have looked at these statements from a different angle and are of the view that such statements have to be entertained in an adequate manner. Therefore, we are .....

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