2006 (11) TMI 228

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the entire records of the first respondent dated 11-8-2000 passed in Final Order No. 1103 of 2000, Miscellaneous Order No. 373 of 2000 and Stay Order No. 717/2000 and quash the same and forbear the second Respondent from implementing the order dated 1-9-1999 passed in Appeal No. 187 of 1999 (M-III) pending disposal of the above writ petition. 2. The writ petition is filed aggrieved by the order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rty preferring the appeal. Sub-section (5) further provides that the Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4) if it is satisfied that there was sufficient cause for not presenting it within that period. 4. As seen from the order of the Tribunal, the Tri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rt as well as the Supreme Court in respect of the fiscal matters. But that does not mean that the Revenue need not say any reason at all for the delay. Admittedly in this cae no reason whatsoever has been stated for the delay. If minimum pain or effort has been taken by the authorities some reason would have been stated for the delay. The condonation power granted to the Tribunal is not merely a r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X