2010 (1) TMI 607

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....oner. S/Shri R.C. Shukla and Jafar Munis, Counsel, for the Respondent. [Order]. - Heard learned counsel for the petitioner and the learned Senior Counsel for the Union of India, Sri. Zafar Munis. 2. This writ petition has been filed against an order passed by the Commissioner (Appeals), dated 16-9-2009, in which he has taken a view that the appeal filed by the petitioner was delayed be....

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....ding. The other part of the case is that one of the Directors of the Private Company was suffered from a terminal disease and ultimately succumbed to it. The certificate of the hospital was also brought on record by the other Director who was assisting to other Director. 4. Since the order imposing, the penalty is without any basis, it is only appropriate that the matter be remanded to the....