2009 (2) TMI 672

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....ha Koka, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This appeal is directed against the imposition of penalty of Rs. 1, 00,000/- (Rupees One lakh only) on the current appellant by the Adjudicating Authority. 2. The relevant facts that arise for consideration are the Adjudicating Authority has imposed penalty on the current appellant on the ground that ....

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.... that the learned Commissioner should have condoned the delay, as it was within his power to do so. It is the submission that the learned Commissioner (Appeals) has dismissed the appeal for non filing of the condonation of appeal and the application of condonation of delay is dated 18-2-2008. 4. Learned SDR reiterates the findings of the learned commissioner (Appeals). 5. On carefu....

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.... made by the co-noticees for filing an effective appeal. It was also pointed out to us that the delay is neither wilful not intentional and hence delay should be condoned. Suffice to say that the delay in filing the appeal should have been viewed more rationally, we keeping in mind the decision of the Hon'ble Supreme Court in the case of Collector, Land Acquisition Anantnag and Another v. MST Kati....