2014 (5) TMI 793

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..... ppellant neither bothered to attend the proceedings nor any affidavit/request has been received by the Tribunal. Further, on perusal of the record, it is seen that the applicant no. 1, M/s Blue Circle Speciality Chemicals P. Ltd. was on business tour. A firm which is not a human entity cannot remain on tour. Therefore, the application for Condonation of Delay has stated wrong facts. In these circu .....

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..... the appeal. 3. The reasons for causing delay in filing the appeal is stated that the petitioner no. 1 i.e. M/s Blue Circle Speciality Chemicals P. Ltd. was on business tour and applicant no. 2 i.e. Smt. T.C.Urankar was unwell. It is further stated that the appeal was required to be filed by 29.12.2011 but in the last week of March 2012, the applicants came to know that no appeal against the im .....

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