2002 (4) TMI 651

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.... A.K. Jain, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - Today the matter is posted for hearing the stay petition. However, as the issue involved is in very narrow compass, we grant the stay of the recovery of the duty and penalty and take up the Appeal itself for disposal with the consent of both the sides. 2. Shri K.K. Anand, learned Advocate, submitted that t....

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....tributed to the negligence of the Advocate who had himself filed the application for condonation of the delay without the knowledge of the Appellant; that by filing the Appeal late, the appellants did not stand to gain rather they are looser; that it has been held by the Supreme Court in the case of Banshidhar Sewbhagovan & Co. v. CCE [1990 (50) E.L.T. 192 (SC)] that the Appellant should not be pe....