2003 (11) TMI 528

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....r per : Archana Wadhwa, Member (J)]. - The prayer in the Application is for condoning the delay of 94 days in filing the appeal against the Order-in-Original dated 15-7-2002 passed by the Commissioner. It is argued that the said Order was received on 19-7-2002 and as such, the last date of filing the appeal was 19-10-2002. The same has been filed on 22-1-2003. The reason explained for the said d....

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....le the appeal. We also note that right from the beginning i.e. from the import of the goods, filing of bill of entry to the Assessment Stage, one Shri Gurvinder Singh, Power of Attorney Holder of the applicant/appellant company, was the concerned person and Shri Anil Handa whose illness has been made the basis for condoning the delay, was nowhere in picture. We also note that the impugned Order ha....