2015 (10) TMI 1952

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..... f 16 days in filing the appeal. It is seen from the impugned order that the advocates/consultant of the appellant had categorically stated that the error in filing appeal, belatedly, is of the advocate and the clerk handling the issue. In our view, mistake or an error in the office of the advocate cannot be held against the appellant and can be the reason for condoning the delay. In our view, the .....

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..... n was called out, after hearing both sides for some time, we find that the appeal itself could be disposed of as it lies in a narrow compass. After waiving the condition of pre-deposit of the amounts involved, we take up the appeal itself for disposal. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the first appellate authority has dismissed the appea .....

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