TaxTMI 
TaxTMI 
2008 (9) TMI 794
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....er : P.G. Chacko, Member (J)]. - There are two applications in each appeal before us, one for condonation of the delay of the appeal and the other for waiver of pre-deposit and stay of recovery in respect of the penalty imposed on the appellant. Appeals C/344 & 345/2008 are against one order of the Commissioner [Order-in-Original No. 6611/2007 dated 27-8-2007] and the remaining appeals are again....
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....als against the said order on 4-9-2008. They have estimated the delay of these appeals as 90 days. Thus appeals C/344/2008 (Sunil Bajaj) and C/345/2008 (Jagdish Bajaj) are said to be delayed by 275 days while appeals C/346/2008 (Sunil Bajaj) and C/347/2008 (Jagdish Bajaj) are said to be delayed by 90 days. 3. The reason stated by Shri Sunil Bajaj for the delay of filing of his appeals is tha....
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....or condonation of the heavy delay involved in the filing of the appeals. 4. After giving careful consideration to the submissions, we are not impressed with the reasons stated by the appellants. Shri Sunil Bajaj has raised the ground of ill-health and of having been bedridden. He has claimed that his health deteriorated to the extent that he could not attend to his normal duties. Nevertheles....
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....ame to know that Shri Sunil Bajaj had left for Kerala for native treatment without taking action against the Commissioner's orders. These averments of Shri Jagdish Bajaj are too silly to be accepted in support of his applications for condonation of delay of appeals. Admittedly, Shri Jagdish Bajaj read the contents of the impugned orders immediately upon receipt of the same. He must also have read ....