2007 (2) TMI 163

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hey were time barred and he had no power to condone the delay beyond 90 days – held that pleas raised by petitioner before this Court can be raised before the Tribunal as well - alternative remedy is available to the petitioner so appeal is dismissed - 1904 of 2007 - - - Dated:- 5-2-2007 - Bilal Nazki and Nooty Ramamohana Rao, JJ. [Order per: Bilal Nazki, J.]. -1. Appeals were filed befo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a delay of 92 days and he had no power to condone the delay beyond 90 days. 3. Mr. Ravi, the learned Counsel appearing for the petitioner submits that since the petitioner had chosen a wrong forum and the appeal was pending for quite considerable time before that forum, he had moved an application under Section 14 of the Limitation Act, 1963, before the first respondent-Commissioner stating t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X