2014 (4) TMI 6

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....Heard both sides 2. The applicant filed this application for condonation of delay of 845 days in filing of appeal. The contention of the applicant is that the impugned order was received by the applicant and the applicant had already paid the amount of duty along with interest. However the applicant has received notice of hearing in respect of the appeal filed by Revenue against the same impugn....

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....e cause explained by the applicant in filing of the appeal within the period of limitation. 4. I find that in the present case, there is delay of 845 days in filing of appeal. The reason explained by the applicant is that the applicant received the notice for hearing in respect of the appeal filed by Revenue and subsequently, the applicant filed this appeal. I find that notice of hearing in the....