2005 (3) TMI 646

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....for the Appellant. Shri H.C. Verma, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are two applications by M/s. Prem Heavy Engineering Works P. Ltd. for condonation of delay in filing the appeals before the Tribunal.  2.We heard Shri R.R. Rishi, learned Advocate and Shri H.C. Verma, learned DR.  3.The impugned Order No. 51-52/04, dated 19-2-2004 w....

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....has been caused on account of unavoidable natural cause and circumstances.  4.Opposing the prayer, Shri H.C. Verma, learned DR submitted that the impugned order was duly sent by registered post to the known address of the applicants; that they had not taken care to intimate their new address to the Commissioner (Appeals) before whom they had filed the appeals; that thus they have been negl....