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2008 (2) TMI 390

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..... the entire documents were lying inside the factory, thus making and filing the appeal was impossible for them - It is also on record that Director of the appellant was under detention during the period - late filing of the appeal is not on account of any lapse on the part of the appellant - COD applications allowed - E/S/1169-1170/2007 and E/1153-1154/2007 - M/158-159/2008-WZB/AHD - Dated:- 12-2 .....

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..... en the same was again sealed on the same day by CBI. The appellants have produced on record the correspondences between themselves and the Revenue department making request for opening of the seal on the ground that during the search, nothing was recovered and a panchanama was issued showing 'nil' recovery. In spite of that, the factory continued to be under seal and it is the appellant's case tha .....

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