TaxTMI 
TaxTMI 
1985 (6) TMI 149
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....Kohli, Consultant, for the Respondents. [Order per : S.D. Jha, Member (Judicial)]. - Shri Verma has put in an application dated 14th March, 1985 signed by Shri N. Devaraju, Deputy Collector (Tech) praying for condonation of delay in filing appeal beyond three months. The delay in filing the appeal is of 9 days and this is admitted by both the parties. 2.  In the application the reasons fo....
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.... filed beyond three months is not tenable at this stage. 3.  We have heard Shri H.L. Verma, JDR, in support of the application and Shri D.N. Kohli, Consultant for the respondent non-applicant in opposition. 4.  The Tribunal cannot draw a line between the SDR and the Appellant Collector of Central Excise, Coimbatore. So far as the Tribunal is concerned they are one and the same agency. ....
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.... an affidavit either of the clerk or of the SDR a verbal submission like this could not support the appellants. 6.  As to the contention made in the application that the delay had already been condoned and appeal admitted and that the Assistant Registrar of the Bench had communicated receipt of the appeal, we do not think that the ministerial act of acknowledging the receipt of memo of appea....