2012 (12) TMI 516

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....Department Per: Dr. D. M. Misra: This is an application for condonation of delay of 170 days. 2. The contention of the applicant/appellant is that the impugned order-in-appeal was passed by the ld. Commissioner (Appeals) on 25.03.2010, but the same was not dispatched to the applicant/appellant. On the earlier occasion i.e. on 07.09.2012, the ld. A.R. for the Department, was directed to....

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....the Order-in-Appeal, which they have not yet received. However, on being advised by their Counsel, they have filed an appeal before this Tribunal. 4. The ld. A.R. could not produce anything contrary to the submissions made by the ld. Advocate for the appellant/applicant. 5. I find that the reasons explained by the applicant in the miscellaneous application seeking condonation of delay is suf....