2013 (11) TMI 32

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..... ed Counsel says that due to illness of the appellant and two holidays came in between, 9 days delay occurred to file appeal which may be condoned. Considering such aspect, delay is condoned. Misc. application for condonation of delay is allowed. 2. We are surprised to note from the appellate order as to the reason why learned Commissioner (Appeals) was very lenient to reduce the penalty from Rs. .....

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..... ted to file its reply on 27th May, 2013, with a copy to other side. We direct the A.R. to ascertain whether there is appeal preferred by M/s. Twist International which is the main exporter. We hope by 27th May, 2013, Revenue shall ascertain the fact and inform the Bench. 5. For the reasons stated above, we dismiss stay application (Dictated & pronounced in the Open Court.)
Case laws, Decisio .....

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