1999 (5) TMI 152

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondents. [Order per : J.H. Joglekar, Member (T)]. - This application for condonation of delay was argued by Shri A. Ashokan, JDR. 2. The impugned order was communicated to the applicant Commissioner on 22-7-1998. The appeal was received in the CEGAT on 17-2-1999. In this application for condonation of delay, the following ground is given : "The time limit for filing of this appeal was to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... not the first appeal to be filed by the Commissioner, Nhava Sheva. Even if the sepoy carrying the papers had filed them with the wrong office, the Commissioner's office could have seen the endorsement and could have realised the error. This was not done for a long time. We do not find any merit in this application 4. In the appeal papers, we find the authorisation letter to be signed by the....