2005 (3) TMI 646

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.... 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 was despatched to the applicants on 19-2-2004 ....

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....ural 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 negligent in pursuing their matters and the delay o....