2001 (4) TMI 489

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.... SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  On matter being called, nobody appeared on behalf of the appellant inspite of today's notice of hearing having been sent well in advance. Accordingly we have heard Shri V.K. Chaturvedi, ld. SDR for the Revenue. 2. The prayer in the application is for condoning the delay of 44 days in filing the appeal before ....

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....forts made by him to get the appeal prepared within the limitation period by their advocate. We also take note of the submission of the ld. SDR that the appellant did not cause any appearance before the adjudicating authority inspite of number of opportunities being given by him which leads us to conclude that the appellants do not have any interest in the matter. In this regard we reproduce para ....