1976 (9) TMI 66

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeals are time-barred by one day. Application for condonation of delay has been filed. The ground given is that there was a postal delay because the appeals were despatched on 12th Mar., 1976 but they were received in Officer on 15th Mar., 1976 as 13th and 14th of Mar., 1976 were holidays. There is sufficient cause for the delay and the same is condoned. 2. On merits, the appellant has challenge....