2004 (1) TMI 564

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.... to the Consultant by the appellants on or around 14th February, 2003 but the Consultant did not file the appeal within the period of limitation of three months. In respect of the above plea, an affidavit of Shri M.N. Biswas, Consultant to whom the papers were delivered, has been filed. Shri M.N. Biswas, has appeared before us today and admits the lapse on his part and submits that the appeal could not be filed in time as the papers were mis-placed in his office. When the appellants reminded him for filing the appeal on 14th Feb. 2003, he located the papers and prepared the appeals and filed the same subsequently. However, on being asked as to what steps were taken by the appellants within the period of three months to ensure that the appea....

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....hat the appeal memo was signed by the appellants within prescribed time limit and the delay was on the part of the Advocate in filing the appeal thereafter. He draws our attention to the earlier Tribunal's Order in the case of Shri Narayan Chandra Biswas (Order No. A-1113/Kol/2001, dated 11-10-2001 [2002 (140) E.L.T. 102 (T)] which was followed by the Tribunal in the case of M/s. IISCO Ltd. (Order Nos. M-1331/S-1332/A-1398/Kol/2002, dated 22-11-2002. In the above cases, the Bench observed that the plea of the loss of papers by the Advocate is being taken up regularly and in the absence of any evidences to show the steps taken by the appellants for pursuing the advocate to file the appeal within time limit, there was no sufficient cause for ....