2013 (7) TMI 899

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..... : We have heard the counsel for the parties on this application for condonation of 69 days delay. The appellant has submitted that they did not receive the order-in-original passed by the Tribunal and, therefore, delay is occasioned. In the reply it is stated that as per the information provided by the Tribunal, the impugned order was dispatched by speed post on 26th June, 2012 at the given addre .....

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..... ect that at the time of survey, no machinery or raw material was found, but the subsequent conduct of the appellant prevented the Revenue from conducting any further inquiry. Original books of account were not produced and it was claimed that they were lost. FIR was registered by the appellant on 26th September, 1997 i.e. 14 days after the inspection/raid by the Excise Department. The appellant di .....

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