2011 (2) TMI 1355

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....ellant. Shri S.S. Katiyar, SDR, for the Respondent. ORDER These two applications are by the assessee are for condonation of delay of 160 days in filing the appeals. 2. Heard both sides and perused the records. 3. Learned counsel submits that the delay is unintentional and takes us through the affidavit filed by the Director of the company and submits that the delay should be condone....

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.... appeals belatedly. On perusal of the affidavit filed, we find that the deponent has indicated that due to family disputes, the entire situation went out-of-hand and the appeals could be filed only after the factory has been taken-over by the deponent. We find that the applicants have made out a case for condoning the delay. Accordingly, we condone the delay and take up the appeals and stay petiti....