2008 (1) TMI 706

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..... Sambi Reddi, JDR, for the Respondent. [Order per  : S.L. Peeran, Member (J) (Oral)]. -  The stay application and appeal are taken up together for disposal as per law, as the issue lies in short compass. 2. The Commissioner (A) in his Order-in-Appeal No. 10/2007, dated 14-3-2007 has not condoned the delay of 25 days being dissatisfied with the reasons given and has dismiss....

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....n delay of 90 days was not condoned. 5. The learned Counsel submits that the reason given for condonation on the health ground has always been held to be a good cause for condonation. He refers to the salient feature of condonation of delay laid down by Apex Court in the case of Commissioner, Land Acquisition v. MST Katiji reported in 1987 (28) E.L.T. 185 (Paper Book). He also refers to th....