2012 (2) TMI 470

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.... I. Beg, AR, for the Respondent. ORDER The prayer in the application is to condone the delay of 114 days in filing the present appeal. It is seen that the impugned order was passed by the Commissioner (Appeals) on 9-8-2010. The same was dispatched to the appellant-factory address as available in the office of Commissioner (Appeals). We have seen the speed post receipt under which the same was se....

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....m about the passing of the order. He submits that subsequent to telephonic conversion, they approached their Consultant and procured a copy of the order on 15-3-2011 and filed an appeal on 23-3-2011. In these circumstances, he submits that the delay is not intentional and prays for condoning the same. 3. Learned DR appearing for the Revenue draws our attention to the provision of Section 37C....