2009 (6) TMI 208

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....the Respondent. [Order]. - The delay of three days in preferring the above appeal is allowed as it is satisfactorily explained as being due to the fact that the appellant is an elderly lady without any formal education and that she was not aware of the procedure relating to the filing of the appeal. 2. I have heard both sides on the application for waiver or pre-deposit of balance tax amount....

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.... support their claim that heavy amounts were collected towards charges for carrying luggage other than that of passengers cannot be gone into at this state as it was not produced before authorities below. Having regard to the fact that the issue as to what the amount collected (on which no tax was paid) actually represents, and having regard to the fact that the lady running the business is an eld....