2001 (4) TMI 348

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....SDR, for the Respondent. [Order]. - This application seeks condonation of delay of 620 days in filing of the appeal. I have heard Shri Vipin Kumar Jain, C.A. for the applicant and Smt. Reena Arya, SDR for the Revenue. 2. This application has a very interesting history. 800 tolas of gold was seized from the applicant's custody by the police. The gold was later transferred to the Custo....

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....he Commissioner (Appeals). The Commissioner (A) allowed his appeal and remanded the proceedings back to the Asstt. Commissioner to decide the case afresh and for giving a detailed speaking order. The Revenue filed the appeal against this order which was disposed of by the Tribunal vide its Final Order Nos. C. I/129-30/01-WZB, dated 18-1-2001. The ld. Single Member accepted the claim of the departm....