1984 (7) TMI 384
X X X X Extracts X X X X
X X X X Extracts X X X X
.... applications have been transferred to the Tribunal under Section 131-B of the Customs Act, 1962. The particulars of the revision applications are as under : Appeal No. Order No. & date Date of service of order Date of filing of R.A. Date of payment of R.A. fee. CD(T)CAL-78/81 2100/80 dt. 14th Nov. '80 2nd April '81 30-12-81 14th Jan. '82 CD(T)CAL-79/81 194/81 dt. 31st Jan. '81 6th April '81 30-12-81 -do- CD(T)CAL-80/81 835/81 dt. 27-4-81 11th June '81 -do- -do- CD(T)CAL-81/81 2313/80 dt. 29-12-80 2nd April '81 -do- -do- All the four aforementioned revision applications are being disposed as appeal by a consolidated order 2. Shri P. Chatterjee, Officer-in-....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pers is a sufficient cause and this court should exercise its discretion for the condonation of delay. 3. Shri A.K. Sarkar, learned Sr. D.R., has opposed the grant of condonation of delay. 4. After hearing both the sides and going through the records of the case, I would like to observe that the appellant has not taken the slightest care even in complying with the requirements of the Registry. Even for the condonation of delay the conduct of the applicant is very important. The question has to be approached from the point of view of the applicant's conduct. It was so observed by the Hon'ble Madras High Court in the case of Kayambu v. Court of Wards reported in AIR 1942 Madras 170 (extract taken from the Limitation Act by B.B....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sts with this court as per provisions of sub-section (5) of Section 129-A ibid. The same is reproduced as under : "(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period." A simple perusal of the appellant's prayer for condonation of delay in these four appeals, clearly shows that the only ground taken by the appellant is that of misplacing of papers and the appellant has not filed any separate applications for condonation of delay duly supported with Affidavits explaining the circumstances which resulted i....


TaxTMI
TaxTMI