2006 (5) TMI 425

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....hri K. Mani, Consultant, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application filed by the department (appellant) seeks condonation of the delay of 19 days involved in the filing of the captioned appeal. The appeal is against an order of the Commissioner (Appeals). The impugned order was received by the appellant on 23-9-2005 and the appeal was filed on 10-1-2006 pur....

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....Though, like us, he is not impressed with the reasons stated by the appellant, he has fairly submitted that, as the respondents claim strong prima facie case, they are not opposing the present application seriously. We take this gesture in the right perspective, without, for the present, commenting on the claim of prima facie case. 2. Accordingly, in a pragmatic and justice-oriented approa....