2013 (12) TMI 879

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....r General For the Respondent : Mr. S. G. Bhobe, Advocate JUDGMENT (Per B. R. Gavai, J ) The appeal challenges the order dated 14.11.2012 thereby rejecting the application filed by the appellant for condonation of delay in filing the appeal. 2. Heard Mr. Ferreira, learned Assistant Solicitor General appearing for the appellant-Revenue and Mr. Bhobe, learned counsel appearing for the ....

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....al. 6. Mr. Bhobe, learned counsel appearing for the respondent on the contrary submits that no explanation for almost period of five months for not filing the appeal before the Commissioner has been given while seeking the condonation of delay and as such, no interference is called for. 7. We have perused the grounds which are raised by the appellant-Revenue for seeking the condonation of de....

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....an appeal. 8. It can thus be clearly seen that it is not as if the appellants were not doing anything in the matter and have not taken any steps for filing the appeal. The delay has occasioned on account of the procedural aspects. After the Commissioner of Goa decided to accept the order, the matter was required to be sent to the Commissioner of Belgaum who was another member of the Committee. ....