2010 (12) TMI 113

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....mar, CA for the appellant. Shri M. M. Ravi Rajendran, JDR for the revenue. Per Shri M. V. Ravindran (Oral) This application is filed by the applicant for the condonation of delay of 42 days in filing the appeal before the Tribunal. 2.Heard both sides. 3.Learned Chartered Accountant appearing on behalf of the applicant submits that the impugned Order-in-Appeal No.161/2010 dated 31.3.....

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....nd even if the receipt is taken to have been received after two days of the dispatch of the order, there is a delay of 42 days. He would submit that the delay is due to the confusion in the date of receipt of the order, which was caused due to non-communication of the order to the concerned department and is not without any negligence and in terms of principles laid down by the Apex Court in the c....

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....t that the appellant company had different division and departments situated in the same building at Bangalore and the receipt of the said order in one department was not communicated to the legal department to prefer an appeal, is an argument without merits. It is for the appellant company to arrange his business in a manner that he takes action exercising his legal right of appeal with due dilig....