2000 (11) TMI 1155

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....ant. S/Shri A. Hidaytullah, Sr. Advocate with A. Sheerazi, Advocate and Tejal Shah, CA, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - These four appeals by the Collector are against the order of the Collector (Appeals). 2. The appeals to the Collector (Appeals) were against four orders of the Asstt. Collector confirming the demand for duty issued to Mahalaxmi Glas....

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....peals were filed on 11-10-1990. There was therefore a delay of eight days. He finds it difficult to accept the explanation of the assessee that the order was received on 13-7-1990 and that is why there was no application for condonation of delay. Hence the delay was due to inadvertenee. However he has condoned the Collector (Appeals)'s order on which the Collector's order has been set aside. 4.....

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....knowledgement, 4.15 p.m. and 4.30 p.m. in another. 6. It is to be noted that the Collector (Appeals) himself is not very specific about these facts. He talks of a "lurking doubt"; we do not think that we can endorse his finding with regard to the mode of joining the letters and numbers. He certainly is not a handwriting expert. The fact that he dwells upon did not justify refusal to condon....