2000 (11) TMI 395

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...., SDR, for the Respondent. [Order]. - This is an application filed by the assessee to condone the delay in filing the appeal. Shri J.S. Agarwal, ld. Advocate appearing for the appellant submitted that there is a delay of 63 days in filing the appeal. He explained the delay by filing the date chart which is as under : - 2. That followings are the reasons in late filing the appeal : - ....

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....ot get hold the papers sent a FAX to concerned C.H.A. on 21-2-2000 to immediate send copies. - (iv) Received papers from C.H.A. on 10-4-2000. (Affidavit of CHA enclosed) 47 days 2. Shri J.S. Agarwal, ld. Advocate submitted that the applicants were not negligent in filing the appeal but the major delay occurred at Chennai as the Custom House Agent would get copies of the said....

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....n from the records there is a delay of 63 days in filing the appeal. As per the date chart and explanation, the appeal could not be filed in time as he was not keeping up with good health from 5th February, 2000 to 16th February, 2000. This 11 days of delay was supported by an affidavit/medical certificate. Apart from this there was a delay of 52 days. According to the Counsel the delay was occurr....