2014 (3) TMI 319

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..... he has shut down the practice and no papers are available with him. Director of the Company has filed an affidavit, fairly detailed one, in support of the application for condonation of delay. Though there is a considerable delay in filing appeal, the delay can be condoned due to the reasons that the appellant counsel error in not filing appeal in time should not come in the way for rendering justice, but the main appellant needs be saddled with a cost, which we fix as Rs.5000/- - Delay condoned.
M V Ravindran And H K Thakur, JJ. For the Appellant : Shri K T Vyas, Adv. For the Respondent : Shri M Kutty, AR. PER : M V Ravindran All these applications for condonation of delay are filed by the appellants for condonating the delay in fil .....

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..... nded over for filing the appeal, the delay needs condoned as has been held on the Hon'ble High Court of Kolkatta in the case of Bengal Rolling Mills Pvt Ltd., - 2004 (168) ELT 441 and identical view being expressed by High Court of Madras in the case of Arma Clinical services and Hospitals Pvt Ltd., vs. Commissioner - 2009 (239) ELT.A.20. 3. Ld. Departmental Representative on the other hand would submit that the appellant herein are from the organized sector and hence they should have inquired about the status of the appeals filed by them. It is his submission that the appellant did not bother to check up either with the Tribunal or with the Advocate as to the status of their appeal and have been callous. He would submit that justification .....

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..... for condonation of delay which has been duly notorised and states the action taken by the appellant to find out as to what was the result of the appeals filed albeit the fact that said action was triggered by a call from Revenue Office for producing copy of the stay order from Tribunal, At this juncture, we find that there can not be any reason for appellant to disbelieve that advocate on record had preferred the appeal and stay petition as the consignment slip of the courier indicates dispatch of some papers to Tribunal. Besides this evidence, also we find that the counsel to whom responsibility was given by the appellant, has owned up that he did not follow up as to the status of the appeal and stay petition. In our view, though there is .....

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