2014 (3) TMI 319

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....appellant herein had on receipt of Order In Appeal handed over the same to their advocate for filing appeals which received for signature and sent back to the advocate for filing the same before the Tribunal. He would submit that the Ld. Advocate had given the appellants' copy of the consignment note from the courier as the proof of dispatch of the appeal to the Tribunal. He would submit that they were called by the Range Officers for paying the confirmed duty or produce stay order. On receiving this wake-up call, the appellant herein started activity of trying to locate copy of the appeal filed before the Tribunal. He would submit that they had followed up with the advocate, as also with the Tribunal to ascertain whether the appeal was rec....

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.... 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 herein revenue should not be deprived of the right to collect the duty liability confirmed against the appellant as also penalty. 4. We have given anxious considerations to the submissions made by both sides and perused the records. 5. On perusal of the records, we do find that there is great delay in filing appeal before the Tribunal and both side agree that Tribunal has the power to condone the delay. 6. On perusal of the records, it transpires that the appellant undoubtedly has forwarded the ....