2021 (4) TMI 1291

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..... Authorized Representative ORDER Per: Dr. D.M. Misra None present for the appellant despite notice. Heard the learned AR for the Revenue. 2. This miscellaneous application is filed seeking condontation of delay of 75 days in filing the appeal before this forum. Explaining the delay in the application, the applicant has stated that in the first week of April, 2019 the papers were handed over by .....

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..... I find that even though the applicant has attempted to make a case that it is the negligence of the first Consultant resulting into delay, however, the said plea has not been supported by any evidence by way of providing the name of the second Consultant nor the dates when it was initially given to the first Consultant and also when the draft copy of the appeal was given by the second Consultant .....

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