2007 (12) TMI 367

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....e Appellant. None, for the Respondent. [Order]. - Heard the ld. JDR for the Department. No one is present on behalf of the respondent. However, a request for adjournment has been filed on behalf of the respondent. 2. Ld. JDR states that this appeal has been filed after delay of only 5 (five) days. He states that the said delay has occurred on account of difference of opinion among....

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....e is a delay in the Committee of Commissioners calling for and examining the impugned order and authorizing filing of the appeal against the same. Since the time limit of three months has been prescribed under Section 129A(3) for filing the appeal, it is incumbent on the Committee of Commissioners to form its opinion under Section 129A(2) well before the time limit of three months. In this case, t....