2013 (10) TMI 129

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..... he Respondent: Shri K.S.V.V. Prasad, SDR ORDER Per Pradip Kumar Das: All the applications are arising out of a common order and hence all are taken up together for disposal. 2. The applicant filed these applications for condonation of delay of 56 days in filing the appeal. The applicant has also filed applications for consideration of supporting additional facts to the COD applications filed a .....

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..... On receipt of the file, it was noticed that the impugned order has not been challenged. On the very same day in the evening, the staff who was handling the above said filed rushed it to the Advocates office and handed over the same for drafting the appeal. On receipt of the appeal on the next day i.e., 19.07.2012. 4. Miscellaneous application for supporting additional facts to the COD applicati .....

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..... After hearing both sides, we agree with the submission of the learned Authorised Representative for the Revenue that misplacement of the file of a Company, cannot be the reason for condonation of delay in filing the appeal. However, it should be considered 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 off .....

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