TaxTMI 
TaxTMI 
2001 (1) TMI 505
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.... - This is an application, filed by Ms. Shashi Oberoi, for condonation of delay in filing the appeal. 2. Shri Vivek Kohli, learned Advocate, mentioned that the Applicant filed a Bill of Entry No. 113308, dated 14-10-1998 for clearing a Toyota Prado Car; that a show cause notice dated 14-12-1998 was issued to her for confiscation of car and imposition of penalty; that she was granted a perso....
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....s he had got stuck in a traffic jam; that further the matter was only listed that day for hearing of a Miscellaneous Application for early hearing but was taken up and disposed of finally; that Restoration Application was also rejected by the Tribunal vide Misc. Order No. M/117/2000-NB(SM), dated 5-6-2000. The learned Advocate, further mentioned that the Applicant received an attested, but unsigne....
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....e present appeal is not barred by limitation; that she has a good prima facie case on merits and appeal should be admitted and disposed of on merits. Reliance was also placed on the decision in the case of Collector, Land Acquisition Anantnag v. Mst Katiji - 1987 (28) E.L.T. 185 (S.C.). 3. Opposing the prayer, Shri Swatantra Kumar, learned D.R., submitted that the Applicant admittedly receiv....
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....led only in October, 2000, that is after more than 11 months. The Tribunal while dismissing the appeal against Note-sheet order advised her to get a speaking order and file the appeal. Even then the Applicant did not choose to file the appeal though by that time the speaking order had been received by her. No reason has been advanced by the Applicant as to why no appeal had been filed after their ....