2008 (9) TMI 226

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..... condoned - It appears that the delay was caused before the Competent Authority i.e. Finance Member - There is no inaction and negligence on the part of the Legal Department of the DDA – therefore, delay in filing the appeal before the Commissioner (Appeals) is condoned. The impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to decide on merits - ST/484/2008- .....

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..... e matter to the Legal Department of DDA and after receiving the legal opinion of the Competent Authority i.e. Finance, Member, they filed the appeal. It appears that the delay was caused before the Competent Authority i.e. Finance Member. There is no inaction and negligence on the part of the Legal Department of the DDA. After considering the overall facts and circumstances of the case, delay in f .....

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