2014 (7) TMI 1024

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..... ufficient reason to recall order dt. 6.6.2012. - the ex-parte order dt. 6.6.2012 is recalled and the COD applications and the appeals are restored to its original numbers. Condonation of delay of 413 days - Held that:- the reason for delay is mainly for obtaining requisite departmental approval for filing the appeal from the higher authorities. It is seen that the delay is caused for taking ap .....

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..... before this Tribunal. On that date, he was preoccupied before Sales Tax Authority, Bangalore and he informed his clerk to take instructions from this Tribunal who had not taken proper steps. 4. After considering the submission of learned advocate, we find that there is sufficient reason to recall order dt. 6.6.2012. Accordingly, the ex-parte order dt. 6.6.2012 is recalled and the COD applicatio .....

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..... India the appeal was prepared and filed as instructed by us. 6. We find that the reason for delay is mainly for obtaining requisite departmental approval for filing the appeal from the higher authorities. It is seen that the delay is caused for taking approval from higher authorities for 413 days which cannot be accepted as sufficient reason for condonation of delay. Accordingly, the COD appli .....

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