2013 (6) TMI 237

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r : Mr. M.V. Ravindran; This application is filed for the condonation of delay in filing the appeal before the Tribunal. The delay is of 567 days. 2. Ld. counsel appearing on behalf of the appellant would submit that the delay has occurred due to the communication gap with the consultant who was appointed for handling this matter. It is his submission that when the show cause notice was rece....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mit that the assessee could have changed the advocate after noticing that they were unrepresented before the first appellate authority. 3. On perusal of the records, we find that the delay has been explained by the director in his affidavit by stating as under: 4. It can be seen from the above reproduced affidavit that the error in filing the appeal apparently could be also on the part of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unsel that this is the only stray incident wherein they have got a commission for giving some help regarding machines to be procured for wind mill energy. It is his submission that the appellant is a manufacturer of chemicals. It is his submission that the appellant is eligible for the benefit of small scale service provider notification which has not been considered by the lower authorities but h....