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TMI Blog2013 (10) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... was misplaced - the file was misplaced at the time of shifting of a portion of their office from 5th Floor to 3rd Floor - It was also noted that during the course of shifting to the third floor, the files were transferred to the respective departments - It was also noted that the concerned staff after examining the files detected the present case file - It appeared that after shifting of the depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing the appeal. The applicant has also filed applications for consideration of supporting additional facts to the COD applications filed already. 3. Heard both sides and perused the records. 4. The reasons for the delay as narrated in the COD application are as under:- The applicant submits that they operate from the fifth floor of the present address and during March, 2012, a portion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. On receipt of the appeal on the next day i.e., 19.07.2012. 4. Miscellaneous application for supporting additional facts to the COD application filed by the applicant, it has been stated that on a identical issue, in the applicants own case, for the earlier period, the applicant filed appeal no.S.103/2008 and ST/644/2012 within the time-limit. The learned Advocate submits that the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered under which circumstances the file was misplaced. In the present case, the file was misplaced at the time of shifting of a portion of their office from 5th Floor to 3rd Floor. It is also noted that during the course of shifting to the third floor, the files were transferred to the respective departments. It is also noted that the concerned staff after examining the files detected the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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