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TMI Blog2013 (10) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... ona fide belief that if M/s. Gujarat Cypromet Limited has filed its reply to the show cause notice then case will be covered and he was not required to file any separate reply to the show cause notice - Further once the penalty was imposed, appeal was filed with delay which was condoned - Therefore, even if there was 142 days delay for filing appeal before the tribunal, it ought to have been condo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act, 1944 in condoning the delay permitting the appellant to defend the case? 4. Learned counsel for respondent agrees that the appeal may be finally heard and that question can be decided therefore, we have proceeded to decide the question framed by us today itself. 5. The brief facts are that the petitioner is a partner of Time and Space Haulers (for short the Firm ) which was an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to file any separate reply. But the adjudicating authority has recorded the findings against the appellant also levying the penalty. The tribunal did not condone the delay of 142 days in filing the tax appeal. Learned counsel Ms. Sejal Mandavia has vehemently urged that delay was rightly not condoned by the authorities below. 6. The appellant preferred appeal before the Tribunal which was b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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