2014 (8) TMI 381

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..... Hence, the death of the Directors daughter has no relevance for condoning the delay of filing the appeal - No merit for condoning the delay of 196 days involved in the filing of the appeal. Accordingly, the COD application is dismissed - Condonation denied. - ST/S/42398, 42446/2013 - Final Order No. 40165/2014 - Dated:- 7-3-2014 - P K Das, J. For the Appellant : Mr N Viswanathan , Adv. .....

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..... was received by the applicant on 21.2.2013. He submits that the death of the Directors daughter has no relevance in the facts of the present case. 4. After hearing both sides and on perusal of the records, I find force in the submission of the learned AR for Revenue. It is seen that the Directors daughter expired on 16.11.2012 at Mangalore. The applicant received the impugned order on 21.2.2013 .....

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