1995 (2) TMI 214

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....llant. Shri Harnek Singh, JDR, for the Respondent. [Order per : Shri R. Jayaraman, Member (T)]. - Though this day, only stay appliction was listed for hearing, we have decided to dispose of the appeal itself, since it calls for a remand back to the Collector (Appeals). 2.  Both the appeal as well as the stay application are directed against the Order-in-Appeal No. NK(217)782/94 (F. No. 8....

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.... the proprietress of the firm was under medical treatment for hypertension and depression and was under bed rest from 7-1-1993. Hence, during the period when the order-in-original was received, she could not attend to the work of filing the appeal. However, the Collector (Appeals) did not accept the request for condonation of delay and has rejected the appeal as time barred. 4.  Shri M.H. Pa....