2002 (4) TMI 786

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....the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  This is an appeal filed by the appellant along with an application for waiver of payment of penalty of Rs. 1,55,294/-. It has been reported that duty confirmed and penalty imposed under Rule 96ZQ(5)(ii) of the Rules. In this case before us the Order-in-Origina1 was passed on 5-1-2001 and received by the appellant on 27-1-2001. Du....

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....d before us due to extraordinary event that had happened in Ahmedabad, there was a delay on in filing of the appeal. He, therefore pleaded that the impugned order should be set aside. After hearing the learned Departmental Representative we cannot agree with the plea made by the learned Counsel. It is true that unfortunate event had happened in Ahmedabad on 26-1-2001 but the fact that after 1&frac....