2001 (11) TMI 779

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....he Appellant. Shri B.N. Chattopadhyay, Consultant, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - This Condonation of Delay Application has been filed by the Revenue in the wake of delay in filing the appeal to the Tribunal. The Board's Order dated 28-11-2000 is said to have been received in the Commissioner's Office on 29-1-2001 and thereafter, the appeal was filed on 5-7-2....

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....received by adjudication section on 31-1-2001 at 1700 hrs. (e)      Superintendent (Adjn.) of Hqrs. Office put up the said order in file No. V(72/73)15/Adjn./11A/19/96 to Joint Commissioner (A) on 1-2-2001 for perusal and necessary order. (f)       Joint Commissioner (A) noted on the file on 18-4-2001 with a remark 'please discuss' witho....

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....h the direction to submit the same to JC (Adjn.)'. During the above period, even though there were two officers in the grade of Joint Commissioner but one officer on leave for major part and he retired on 30-4-2001. (j)       Superintendent (Adjn.) of Hqrs. Office put up the same file to Joint Commissioner on 26-6-2001 with a proposal for handing over the file t....

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....7 and 28 of File No. V(72/73)15/Adjn./11A/19/96 is enclosed." 3. Shri D.K. Bhowmick, J.D.R. for the Department submits that the delay has been explained in the above referred time-chart and it requires to be condoned. 4. Shri B.N. Chattopadhyay, learned Consultant for the respondent company, on the other hand, submits that the grounds given are routine administrative reasons and no....