2014 (1) TMI 370

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... advance sufficient reasons and bonafide conduct for condonation of delay - ‘sufficient cause’is required to be applied in a reasonable, pragmatic, practical and liberal manner depending upon the facts and circumstances of the case available in each case – there was no justifiable reasons to condone the delay - The condonation of delay is rejected – Decided against Assessee. - Excise Cod No. 5621 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eipt of the order to the management of the company and left the job. The impugned order was recovered from his chamber subsequently. However, we note that neither the name of the Chartered Accountant, who received the order stands given by the applicant nor the particulars about his leaving the job stands produced on record. The said plea stands taken by the appellant in a very casual manner witho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X