2007 (6) TMI 169

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..... tine and stereotype reason furnished by the Revenue in almost all the applications for condonation of delay though restructuring of the Department has actually taken place in the year 2001 whereas this appeal is filed in the year 2003 – merely on the ground of restructuring delay cannot be condoned
DR. S. RADHAKRISHNAN and V. C. DAGA JJ. JUDGMENT 1. Heard learned counsel for the appellant and .....

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..... t the delay has occurred." 3. The above is a routine and stereotype reason furnished by the Revenue in almost all the applications for condonation of delay though restructuring of the Department has actually taken place in the year 2001 whereas this appeal is filed in the year 2003. The affidavit in support is cryptic and does not give any particulars and reasons. The respondent immediately filed .....

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