2014 (8) TMI 508

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....the Appellant. Shri K.K. Jaiswal, DR, for the Respondent. ORDER The delay in filing the present appeal is around 290 days approximately. Learned advocate appearing for the appellants submits that the said delay occurred as they have not received the impugned order-in-appeal passed by Commissioner (Appeals). He submits that the appellant had shifted from their given address at 14/5, Mathur....

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.... when the appellant went to the office of Commissioner (Appeals) to enquire about the outcome of their case, they were told that the impugned order stand already passed by Commissioner (Appeals). In the circumstances, learned advocate prays for condoning the delay. 2. After hearing the learned DR, we find that even in the notice of hearing sent by the office of Commissioner (Appeals) on 3-....