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TMI Blog2013 (12) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... wers the learned Tribunal to condone the delay – Held that:- It is not as if the appellants were not doing anything in the matter and have not taken any steps for filing the appeal - The delay has occasioned on account of the procedural aspects - After the Commissioner of Goa decided to accept the order, the matter was required to be sent to the Commissioner of Belgaum who was another member of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n filed by the appellant for condonation of delay in filing the appeal. 2. Heard Mr. Ferreira, learned Assistant Solicitor General appearing for the appellant-Revenue and Mr. Bhobe, learned counsel appearing for the respondent. 3. The appeal is admitted on the following substantial question of law. Whether the learned Tribunal was justified in rejecting the application for condonation of del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has been given while seeking the condonation of delay and as such, no interference is called for. 7. We have perused the grounds which are raised by the appellant-Revenue for seeking the condonation of delay. From the grounds stated in the application which reveal that initially when the matter was placed before the Commissioner, he had recommended the acceptance of the appeal. However, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioned on account of the procedural aspects. After the Commissioner of Goa decided to accept the order, the matter was required to be sent to the Commissioner of Belgaum who was another member of the Committee. Since the Commissioner of Belgaum had proceeded on leave and the additional charge was given to the Commissioner of Mangaluru, the file was required to be sent to the Commissioner of Mangal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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