2013 (11) TMI 343
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....ENT: SHRI A.K.BISWAS, A.R.( SUPDT.) ORDER Per Dr. D. M. Misra; This Miscellaneous Application is filed seeking condonation of purported delay of 14 months 16 days in filing the present Appeal. 2. At the outset, ld. Authorized Representative for the Applicant submitted that the present Miscellaneous Application had been filed out of abundant precaution. He has submitted that even t....
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....is no point to keep the Application pending awaiting the report from the Commissioner's Office. However, we find that the Applicant has substantiated their claim by filing an affidavit dated 26.06.2013 that the Order was communicated to them on 09.02.2010. In absence of any contrary evidence produced by the Department, we do not find any reason not to accept the claim of the Applicant. In these ci....