2007 (3) TMI 617
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Shri A. Hore, JDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - A short question arose in this Miscellaneous Application is that in absence of seriousness of the litigant before expiry of limitation and even thereafter shall entitle them to condonation of admitted delay of 178 days in filing the appeal. 2. The ld. Counsel appearing for the appellant submitted that h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y may be condoned. In support of his contention, the ld. Counsel relied on the judgment of the Hon'ble Supreme Court in the case of Collector, Land Acquisition Anantnag and Another reported in 1987 (28) E.L.T. 185 (S.C.). 3. The ld. DR appearing for the Revenue submitted that the appellants were Customs House Agent in the order of adjudication No. 06-Cus./Com(P)/WB/2006 dated 28-4-2006 and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ial to the present matter. There was no medical certificate produced to prove that Shri Ashok Kumar Verma was sick and he was the only person to seek appeal. In absence of a clear pleading in the Miscellaneous Application explaining that the delay was not deliberate, the vague application is devoid of merit. In absence bona fides of the appellant, after 178 days of expiry of limitation, they shoul....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Ashok Kumar Verma was the sole person who was responsible to file appeal for the appellant and without whom appeal could not have been filed. The application was vague and depicted that the petitioners were busy with 'some of their problems' in Delhi and Chennai and similarly with averment that the applicant "fell ill for some time". 5. The pleading of learned JDR also throws light that th....


TaxTMI