2013 (7) TMI 780

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.... the Respondent: Shri M.S. Negi, Authorized Representative (DR) JUDGEMENT Per. G. Raghuram :- The application, COD/3158/2012 is seeking condonation of a delay of 72 days in preferring the appeal. In paragraphs 2 to 5, the reasons for the delay are stated. According to the pleadings, the petitioner/appellant received the order of the Commissioner (Appeals) dated 28/2/12 on 02/3/12. On 26/3....

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....permitting the appellant to file an appeal and suggesting name of the advocate to be engaged for filing the appeal. The petitioner then visited New Delhi on 26/7/12 for discussions and preferring of the appeal. Thereafter the appeal was filed, causing the delay of 72 days. A similar, elaborate and dilatory process of correspondence was referred to by Hon'ble Justice Krishna Iyer in the decision re....