2003 (10) TMI 354

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...., for the Appellant. 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 b....

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....he order passed by the Commissioner; 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 ....

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.... 3. Opposing the prayer 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 ....