2014 (1) TMI 416

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....When this Stay Petition was taken up for disposal, ld. Counsel Shri S.R. Dixit, holding brief on behalf of Shri H.D. Dave, Advocate on record in this matter, submits that Shri H.D. Dave is on his legs in the High Court and informed him to submit and bring to the notice of the Bench that the entire amount of duty liability deposited is recorded by this Bench in first round of litigation when it was....

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....e appeal was filed within extended period of 30 days i.e. the period the first appellate authority is eligible to condone and hear the appeal on merits. On perusal of the impugned order, we find that the first appellate authority has held that the reason given for belated filing the appeal as to the Consultant being not well, without any documentary evidence, cannot be accepted as a justifiable re....