2009 (8) TMI 1010

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....a, JDR, for the Respondent. ORDER This miscellaneous application is filed by the applicant for condoning the delay of 5 months in filing the appeal before this Tribunal. 2. Learned counsel appearing on behalf of the applicant submits that the delay has arisen due to the reason that the applicant was given wrong advise by the advocate. It is his submission that the applicant received the O....

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....d with penalty under section 11AC of the CE Act, despite there being a finding of the learned Commissioner (Appeals) as regards their bona fides on the issue. He would rely upon the decision of the Hon'ble Supreme Court in the case of Collector Land Acquisition Anantnag v. MST Katiji and Others [1987 (28) E.L.T. 185 (S.C.)] and N. Balakrishnan v. M. Krishnamurthy [2008 (228) E.L.T. 162 (S.C.)], an....

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....s very categorical and is indicating that the applicant visited the advocate only on 27-3-09. We find that the applicant is not able to give justifiable reasons for the delay in approaching his advocate even after a period of three months from the date of receipt of the order. The averments made by the applicant in the application for condonation of delay that they had approached the advocate imme....