2003 (10) TMI 131

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..... is a delay of 16 months in filing this appeal. Applicant is absent and has requested decision on the submission and affidavit filed. 2. Penalty of Rs. 20,000/- has been imposed on the applicant who has been described as "authorised person" of HP Chain, Ahmedabad. The explanation offered in the application for the delay is that there could not have been any reason for not filing the appeal in tim .....

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..... ed the appeal in the name of Yogesh Patel, who is the sole proprietor of HP Chain. It was only after the Tribunal passed orders on 26-3-2002 dismissed the appeal of Yogesh Patil since penalty has not been imposed on him that applicant was of the view that appeal was not required to be filed. This claim completely contradicts the earlier claim that the applicant was under the bona fide belief that .....

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