2003 (12) TMI 507

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Advocates, for the Appellant. Shri R.C. Sankhla, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - This is an application for condoning the delay in filing the appeal. According to the applicant, they received the order impugned only on 24-4-2003. The appellant had filed the appeal on 1-9-2003 as he recovered from his illness only on 22nd August. It is, therefore, con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmissioner (Appeals) after examining the documents came to the conclusion that while the Order-in-Original dated 24-1-2001 was received on 13-2-2001, in the Appeal Memo, the date was manipulated by overwriting as 23-3-2001 against column 4 in E.A.-1. He dismissed the appeal as it was filed beyond the prescribed period of 3 months. 3. On going through the documents produced by the learned D....