2011 (2) TMI 893

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....icial Member. - These appeals are arising out of impugned order wherein the appeals filed by the appellants before the lower appellate authority  had been dismissed on limitation. After hearing both sides at length we find that appeals themselves can be disposed of at this stage. Therefore, after waiver of requirement of pre-deposit, we took up the appeals for final disposal with the conse....

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.... barred by limitation. Aggrieved from this order the appellants are before us. 3. Learned Advocate for the appellants submits that the reasons for delay in filing the appeals before lower appellate authority are neither mala fide nor intentional. The appeals could not be filed in time as the Cost Accountant who was dealing with the matter could not join duty because of health problem of his fat....