2013 (6) TMI 720

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..... CA, For the respondents: Shri Ram Mohan Rao, DC(AR), ORDER Per: P.K. DAS The applicant filed this application for condonation of delay in filing the appeal for 375 days. 2. Heard both sides and perused the records. 3. The reason for delay in filing the appeal as narrated in the application is as under: "The appellant had received an Order in Appeal No. 163/10 (MST) dated 27.08.2010, fro .....

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..... ion for condonation of delay. But, where there is a gross negligence and inaction on the part of the applicant, the delay is not to be condoned. In the present case, we find that the applicant received the impugned order and handed over the papers to the Ld. Consultant in October, 2011 and thereafter they have not taken any steps till the receipt of recovery notice dated 2.12.2012 from the Central .....

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