2015 (2) TMI 84

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....t. Shri K. Sivakumar, Addl. Commissioner (AR), for the Respondent. ORDER When these applications for condonation of delay were called out, we find that there is a delay of 406 days in filing the appeals before the Bench. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the applications for Condonation of delay as well as the affidavit of the Di....

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....deration of this Hon. Bench." 4. It can be seen from the above reproduced portion of the grounds in applications seeking condonation of delay, we find that there is nothing which instills confidence in our mind that the appellant has bona fide reasons for not filing the appeals in time before the Bench. It is also not explained as to how the said impression was carried forth for long period ....