2008 (10) TMI 547

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....nts had given papers for filing the appeal to his Advocate Late Shri Maqsood Khan for filing an appeal. The ld. Advocate, was hospitalized and unfortunately met with untimely death. On enquiry, the applicant learnt that no such appeal was filed by the office of late Shri Maqsood Khan before the Tribunal and the entire papers of the applicant are lying in the office of late Shri Maqsood Khan. After retrieving the papers from the office of Late Shri Maqsood Khan, the applicant handed over the papers to the new Advocate and instructed him to file the appeal. Due to this reason delay of 186 days has occurred. He submits an affidavit in support of the application for condonation of delay. 3. Ld. SDR on the other hand submits that the app....

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....tor of the applicant company would indicate that the applicant had traded through broker and they are not aware whether the Panorama Enterprises was in existence or not. It is his submission that they have received ARO in respect of the Panorama Enterprises and they have cleared the goods on behalf of the applicants. He submits that subsequent investigations has resulted that the said Panorama Enterprises was never in existence and licence, issued to them were cancelled by DGFT authorities as being obtained by misrepresentation. It is his submission that if this point is considered, there is no need for the authority to confirm the duty against them. 7. Ld. SDR on the other hand would draw our attention to the facts of the case that....