2015 (8) TMI 1326

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..... sp;   Appellant(s): Shri Nirav Shah (Advocate) Respondent (s): Shri L. Patra (Authorised Representative) Per :  Mr. P.M. Saleem, The applicant filed this application for condonation of delay of filing appeal for 175 days. 2. The Learned Advocate on behalf of the applicant submits that the delay was caused due to financial difficulties, as the applicant failed to arrange the mo .....

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..... eal for arranging the fund for mandatory deposit would be the general feature, without any material. The delay of filing appeals would be considered on the basis of facts of each case. The decision of the Hon'ble Supreme Court in the case of Pirayam Subhash (Supra) as referred by the Learned Advocate is in respect of merits of the case. Hence, the said decision will not be applicable, at this stag .....

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