2010 (4) TMI 543

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....p; Ms. Renu Gupta for the Appellant. Fateh Singh for the Respondent. ORDER D.N. Panda, Judicial Member -ST/MA(COD)/234 of 2009 SP-2686 of 2009 ST/Appeal No. 698 of 2009 Moving the application for condonation of delay registered as ST/COD/234/ 09 in Appeal No. ST/698/09, learned Counsel for the appellant submits that when the impugned order was communicated to the appellant on 26-11-200....

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....be given an opportunity of hearing admitting the appeal and condoning the delay. 2. There is no objection from other side for which MA(COD) is allowed and after condoning the delay, stay application registered as ST/Stay/2686/09 in Appeal No. ST/698/09 is taken up for hearing. 3. Ld. Counsel for the appellant submits that there was no quantification of demand made by first appellate order fo....

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....of 2009 ST/Appeal No. 700 of 2009 7. In respect of ST/COD/235/09 in Appeal No. ST/700/09, learned Counsel for the appellant explains that there was only two days delay in filing appeal before Tribunal for unavoidable reasons by appellant and that too due his ill health. Such fact being proved by medical certificate, delay may be condoned and appeal may be admitted for hearing. Finding no ser....

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.... consideration. 9. To the above proposition of the appellant, revenue agrees that if a proper application is made by the appellant before learned Commissioner (Appeals) stating reason for delay, discretionary power may be exercised by the ld.  Commissioner (Appeals). 10. Heard both sides and perused the records. 11. We have noticed that there was only 5 months and 2 days delay before....