2013 (10) TMI 1010

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..... nces, we find a contributory conduct on the part of the Commissioner as well, which contributed to certain extent to the delay in filing of the appeal. Since the reason offered for the delay is not wholly satisfactory but the petitioner would suffer irreparable injury if the delay is not condoned, we consider it appropriate to condone the delay on condition that the petitioners /appellants remit R .....

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..... ing condonation of delay is that against the adjudication order, a rectification application was filed before the Commissioner on 19.11.2012 which was rejected on 8.5.2013. An affidavit was however filed on 11.7.2012 before this Tribunal (awaiting disposal of the rectification of the order for sometime). The conduct of the petitioner in awaiting disposal of the rectification application was a bona .....

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..... ication and passed orders on its merits on 8.5.2013. In the above circumstances, we find a contributory conduct on the part of the Commissioner as well, which contributed to certain extent to the delay in filing of the appeal. Since the reason offered for the delay is not wholly satisfactory but the petitioner would suffer irreparable injury if the delay is not condoned, we consider it appropriate .....

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