2013 (10) TMI 482

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...., Superintendent(AR) ORDER Per. B.S.V.MURTHY; The appellant is seeking condonation of delay of 279 days in filing the appeal. According to the affidavit enclosed to the application of COD, the delay occurred because the Manager of the Cochin Unit had resigned and the Manager of Chennai Unit who was looking after the branch made arrangement for filing the appeal in September 2011 but resig....

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....lant is directed to deposit an amount of Rs.10,000/- (Rupees ten thousand only) within six weeks from today and report compliance on 11/10/2013. Subject to compliance with the above requirement, there will be condonation of delay. 2. Further, I find that the issue involved is imposition of penalty under Section 76 which has been imposed by the Commissioner by invoking his powers under Section 8....