TaxTMI 
TaxTMI 
2003 (10) TMI 354
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....t. Shri P.M. Rao, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an application filed by M/s. Sharma Commercial (P) Ltd., for condonation of delay of more than 27 months in filing the appeal. 2. Shri Bipin Garg, learned Advocate, submitted that the Order-in-Original No. 22/2000, dated 28-7-2000 passed by the Commissioner was received by them on 1-9-2000; that ....
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....mmissioner; that only then they came to know that their appeal has not been taken on record of the Tribunal; that thereafter they approached the Courier service who under their letter dated 19-5-2003, has informed that the Delhi office has lost the parcel in transit and they take the responsibility for the same. The learned Advocate, further, mentioned that the applicants have also filed a petitio....
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....er Shri P.M. Rao, learned D.R., submitted that the responsibility of the applicants does not end by merely sending the appeal through Courier to the Appellate Tribunal; that they should have checked up whether their appeal has been received by the Tribunal and the same has been taken on record; that during the intervening period till the time the Range Officer requested them to deposit the duty, e....