2017 (4) TMI 649

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..... cts and to file the appeal again, but keeping in view that the appellant is a partnership firm and appreciating their stand that the said fact was not brought to their notice by the advocates and appreciating that the appellant was initially filed with the delay of 5 days only and in the interest of justice, the delay is condoned in filing the appeal - as there has been admitted lapse on the part .....

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..... on of appeal thereagainst. The said consultant prepared the appeal and sent it to Delhi advocate for further submitting to Delhi Registry. The same was filed by the appellant in the Registry on 2-7-2013. 3. Inasmuch as there was a delay of 5 days in presenting the appeal and inasmuch as the appeal was not annexed with the proper documents, a defect memo was issued by the Registry on 17-7-2013 p .....

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..... defects were not brought to their notice by any of the advocate, who kept on communicating amongst them. Though we agree with the ld. Departmental Representative that there was utter lapse on the part of the appellant to remove the defects and to file the appeal again, but keeping in view that the appellant is a partnership firm and appreciating their stand that the said fact was not brought to t .....

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