2010 (2) TMI 508

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.... the appeal before the Tribunal.   2. Heard both sides and perused records.   3. Ld. Counsel on behalf of the appellant relied upon the affidavit filed by the appellant in support of the application for condonation of delay. I may reproduce the contents of the affidavit :—   AFFIDAVIT   1. I, K. Sudhir Rao, S/o. Late Ramananda Rao aged about 45 years, Kadri Temple Cross R....

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.... has been paid.   5. I did not suppress any material information. The original authority was satisfied of the bona fides and did not choose to impose the penalty. Whereas the Revision authority has imposed the penalty. The order of the Revision  Authority is not in accordance with law.   6. In this view of the matter, the above application may be allowed and the order impugne....

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....ificate.   6. On careful consideration of the submissions by both sides and perusal of the affidavit filed by the deponent, I find that the appellant has not been able to explain satisfactorily as regards the reasons for not filing the appeal in time. It is the submission of the ld. Counsel that wife of the appellant and the appellant himself were suffering from Chickengunia. The certificate....