TaxTMI 
TaxTMI 
2014 (3) TMI 319
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....ese applications for condonation of delay are filed by the appellants for condonating the delay in filing appeal before the Tribunal. 2. Ld counsel appearing on behalf of the appellants submits that there is definitely a great delay in filing the appeals before the Tribunal. It is his submission that the appellant herein had on receipt of Order In Appeal handed over the same to their advocate for....
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....de its letter dated 3.9.2013 informed the appellant that he is unable to trace the proof of delivery of consignment slip of the courier and efforts made by them with the courier agency also did not get any fruitful results as the courier company informed that they did not have any records of the year 2007. He would submit that since it is an error on behalf of the counsel to whom the matters were ....
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....onation of delay is not acceptable. He would submit that Hon. Supreme Court in the case of Sh. Balwant Singh vs. Jagdish Singh - 2010 (261) ELT 50 has laid down that any delay would be taking away the right of the other person and when the delay is the result of negligence or in action of the party it should not be condoned. It is his submission that because of the negligence of the appellant here....
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....he consignment slip, but unable to trace the proof of delivery; he has shut down the practice and no papers are available with him. We also find that the Director of the Company has filed an affidavit, fairly detailed one, in support of the application for condonation of delay which has been duly notorised and states the action taken by the appellant to find out as to what was the result of the ap....