2012 (6) TMI 744

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ve. In our considered view the reasoning given by the appellant before the first appellate authority in not filing the appeal in time, seems to be justifiable reasons and all the more so, when the appellant has already preferred appeals in an identical issue and stay has been granted by this Tribunal - Delay condoned. - Appeal No. E/1117 of 2011 - - - Dated:- 19-6-2012 - Mr. M.V. Ravindran and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... empowered to condone. The only reason given by the first appellate authority is that the reasons given by the appellant for condoning the delay is not satisfactory and not convincing as the appellant is filing appeals regularly for the identical issue and they are not filing the same for the first time. 3. In our considered view, the first appellate authority should have condoned the delay in f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X