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TMI Blog2006 (9) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of duty” – this reason is not a sufficient cause for delay - delay of the appeal has not been satisfactorily explained by the appellant (revenue) – application; consequently the appeal also gets dismissed as time-barred. - E/307/2006 - 855/2006 - Dated:- 8-9-2006 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri B.L. Meena, SDR, for the Appellant. Shri P.C. An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copies of a view invoices from the assessee's dealers. It is said that this exercise could be completed only on 30-3-2006 and a decision to file appeal was taken on 31-3-2006. The appeal was filed ultimately on 17-4-2006. According to the appellant, this delay is due to "the non-cooperation on the part of the assessee with an intention to evade payment of duty". 3. Learned SDR reiterates the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the assessee to cooperate with the department in the matter of filing of an appeal by the latter. To hold to the contra would mean that department also should cooperate with assessees when the latter want to file appeals. It further appears from the application that a decision to file the appeal was taken on 31-3-2006, but the appeal was filed only on 17-4-2006. There is no attempt to explain th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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