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TMI Blog2018 (7) TMI 2005X X X X Extracts X X X X X X X X Extracts X X X X ..... Anjani Kumar, Technical Member Mr. Rigi, Advocate For the Appellant Mr. Madhupsharan, Assistant Commissioner (AR) For the Respondent S.S Garg The applicant has filed these three appeals. Along with the appeals, applicant has filed applications seeking condonation of delay of more than two and half year. Since the reasons given for seeking condonation of delay are same therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in Punjab and Hyderabad since July 2013. It has also been averred in the application that the applicant had transferred his business to his brother in law who was conducting the business since December 2013 and since July 2013 his father was residing at his residence address and he has also passed away on 29.05.2015 and his late father also did not inform him about any such order/letter receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment. He also submitted that his father also passed away on 29.05.2015 and he was residing at his residence and even he did not inform him about any such order. 4. On the other hand the learned AR submitted that there is an inordinate delay in filing these appeals. He further submitted that the impugned order was passed on 11.12.2014 and thereafter it was sent to the applicant. But the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the applicant has stated in the affidavit that the entire issue canvassed in the appeal is under the scrutiny of the High Court of Kerala in WPC No. 26035/2014 which is pending before the Hon'ble High Court. If the applicant is aware of the petition pending in the High Court since 2013 and in spite of that he did not file the appeal before this Tribunal within the time stipulated in the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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