2011 (5) TMI 745

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....the Respondent. [Order]. - The appellants have made a prayer to decide the Condonation of Delay application on the basis of written submissions filed by them. Accordingly, I have heard the ld. S.D.R. 2. It is seen that the impugned order was passed by Commissioner (Appeals) on 6-10-09 and the appeal stand filed by the appellant on 20-10-10. As such, there is a delay of 10 months and ....

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.... decided that no appeal is required to be filed, subsequently the same was filed on change of opinion. In my opinion, the above action on the part of the appellant can not be a reasonable and justifiable ground for condoning the delay. It is also seen that the matter had come up earlier on record, when the appellants were directed to substantiate their plea by producing an affidavit of the previou....