2016 (4) TMI 1330

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..... retired on 1/2/2013 - Held that:- No affidavit of Sh. A. Banerjee , employee of the appellant has been filed in these proceeding to justify the delay. Subsequent searches in the office records made the appellant recover the said OIA dt 18/12/12. The reasons for delay of 657 days have not been satisfactorily explained by the appellant - delay cannot be condoned - COD Application dismissed. - MA/7 .....

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..... that such on order dt 28/12/12 has been passed by the first appellate authority. That during subsequent search of appellants record the said OIA dt 28/12/12 was traced in the office being receipted by Sh. A. Banerjee on 23/1/2013. 3. Sh. S. N. Mitra AC (AR) appearing on behalf of the Revenue argued that Sh. A. Banerjee was on employee of the appellant and master has to be considered respons .....

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