2010 (5) TMI 738

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.... Respondent. ORDER Heard both sides. 2. Applicant filed this Application for condonation of delay of 334 days in filing the Appeal. 3. Brief history of the case is that Appellant filed Appeal along with Application for condonation of delay of 334 days. The Application for condonation of delay along with Appeal was dismissed for non-prosecution vide order dated 10-7-2007. Thereafter App....

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....o find out as to whether pre-requisites for filing of the appeal has been complied with. Only if the prerequisites for filing of the appeal before the second appellate authority is complied with, the application for condonation of delay shall be considered by the second appellate authority after giving an opportunity of hearing to the petitioner. The petitioner is directed to appear before the sec....

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....luding the original order-in-appeal of the Commissioners (Appeal), Central Excise & Customs, Bhubaneswar and also the order in original No. 02/CHS/S. TAX/SBP-II/AC/2005 passed by the Assistant Commissioner, Central Excise & Custom, Sambalpur-II Division, Sambalpur were within the custody of the Advocate's clerk, for which the appeal could not be preferred otherwise. 7. That in the instant case,....

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....e is filed now and the answer is in negative. Further we find there is no affidavit of the clerk of the Advocate is on record. Even the name of the clerk is not disclosed in the Application nor the duration and nature of illness is mentioned in the Application. The Tribunal can condone the delay on showing sufficient cause for not filing Appeal with the normal period of limitation. The onus to sho....