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TMI Blog2015 (11) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... appointed by them and when was the appeal papers said to have been prepared by him, were signed and by whom. There is no affidavit of the General Manager of the company, who is said to have signed the papers. Further, it is not coming on record as to whether the demand draft, which is required to be annexed to the appeal, was actually prepared by the appellant and was handed over to the earlier ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B, ST/Stay/20889/2014 in ST/20796/2014-DB - Final Order No. 21866 / 2015 - Dated:- 7-9-2015 - Smt. Archana Wadhwa, Judicial Member and Shri Ashok Kumar Arya, Technical Member For the Petitioner : Mr. P. Raghunathan, Advocate For the Respondent : Mr. Pakshirajan, A.R. ORDER PER ARCHANA WADHWA After hearing both the sides duly represented by Shri P. Raghunathan, learned ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and delivered to the advocate for filing. However, no enquiry was made with the advocate as regards the actual filing of the appeal and it was in 2014, when the Revenue sent a notice for recovery of the dues, they enquired with the office of the advocate and found that they have shifted to Dubai. Thereafter, the appeal papers were procured from his office and the appeal was filed on 6.3.2014, by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it is not coming on record as to which person in the office of the earlier advocate handed over to the appeal papers subsequently to the appellant. The appellant s contention is that the said office was fully closed and as such, nobody was informed as regards the non-filing of the appeal. In these circumstances, we are of the view that the delay in filing the appeal has occurred on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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