2007 (10) TMI 247

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..... ppellant (revenue) was prevented by any sufficient cause from filing the appeal within time – condonation can’t be granted – revenue’s appeal dismissed - 5286 of 2006 - - - Dated:- 30-10-2007 - N. P. GUPTA and MUNISHWAR NATH BHANDARI JJ. K. K. Bissa for the appellant. JUDGMENT 1. Heard learned counsel for the parties and perused the application under section 5 of the Limitation Act .....

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..... , it cannot be said that it furnishes any sufficient ground to the appellant to seek condonation of delay. Thus, it cannot be said that the appellant was prevented by any sufficient cause from filing the appeal within time. The application under section 5 of the Limitation Act is, therefore, dismissed and, consequently, the appeal is also dismissed. 3. While dismissing the appeal as well as th .....

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