2005 (9) TMI 311

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....of 122 days in filing the appeal. 2. The contention on behalf of counsel for the appellant is that the delay is in fact less than 122 days and having regard to the fact that communi-cation of the order of the Tribunal was in fact received in the office of the appellant only as on 29-5-2003 and the covering letter indicating the actual date of communication not being available on the date of filin....

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....ied that the appellant was prevented by sufficient cause from filing the appeal within the said period, allow it to be filed within a further period not exceeding sixty days. Explanation. - In this section 'High Court' means- (a)the High Court within the jurisdiction of which the aggrieved party ordinarily resides or carries on business or personally works for gain ; and (b)where the Central Go....