1987 (5) TMI 244

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....ath, SDR, for the Respondents. [Order per: I.J. Rao, Member (T)].  - We considered the application for condonation of delay. Admittedly, the Appellants received the impugned order on 15-7-1986. Tie Appeal was received on 14th November, 1986 in a wrong form and was later rectified and filed in the correct form of the appeal. 2. We have perused the affidavit filed by Shri Roland Vincen....

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.... (Appeals) rejected the appeal on the sole ground that the appeal was filed more than 6 months after the receipt of the original order by the Appellants. He explained that there were valid and genuine reasons for the delay. He, therefore, requested that the delay in filing the appeal before the Collector may be condoned and the matter considered on merits. 7. Shri J. Gopinath opposed the argume....