2012 (9) TMI 986

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..... Per: S.S.Kang Heard both sides. 2. The applicant filed the application for condoning the delay of 168 days in filing the appeal. The contention of the applicant is that the relevant papers were handed over to the consultant and the papers were misplaced at consultant place as the consultant was shifting his office, hence there is a delay in filing the appeal. 3. Revenue opposed the .....

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..... ct,1944, the Tribunal can condone the delay in filing the appeal by showing reasonable cause for not filing the appeal within the normal period of limitation. In the present case, we find that the appellant failed to show reasonable cause for not filing the appeal within the normal period of limitation. Therefore, COD application is dismissed. Consequently, Stay petition and appeal are dismis .....

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