2014 (8) TMI 1017

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....of the Adjudicating Authority dated 4-8-2003. Since the appeal has been filed on 3-9-2012 with a delay. Therefore an application for condonation of delay in filing the appeal has also been moved. 2. It has been contended that the appellant had no knowledge regarding the proceedings pending before the adjudicating authority. He learnt about the adjudication order imposing penalty of Rs. 2 crores against him on 4-6-2012 through a demand notice which was served in respect of the previous company which had merged with M/s. Hindustan National Glass & Industries Ltd. It has also been contended that the impugned order was passed on 4-8-2003. No show cause notice was served upon the appellant. The appellant company had acquired shares of Ow....

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.... Advocate for the petitioner/appellant and Ms. Protiti Roy, Legal Consultant and have also perused the record carefully. It has been submitted by Ld. Counsel for the appellant that the appellant learnt about the impugned order only when certificate of public demand dated 4-6-2012 was served upon him from the office of Certificate Officer, Kolkata showing the name of the appellant as defaulter. On inquiry from the certificate office, it was found that after demand notice was made on the basis of ex parte order passed by the adjudicating authority. Thereafter, the appellant approached the respondent and demanded documents on the basis of which the demand had been raised. The appellant was finally provided with the copy of the show cause notic....

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....no knowledge of the proceedings. The appellant will suffer irreparable loss in case the delay is not condoned and he is not afforded opportunity to contest the allegations on merit. Sufficient cause for the alleged delay has been shown and adopting a liberal approach in the interest of justice the delay may be condoned in the interest of justice. 4. Ld. Legal Consultant has opposed the application and has submitted that there is inordinate delay in filing the appeal of more than eight years, however no formal objection has been filed. 5. Considering the submission of Ld. Counsel for the petitioner/appellant, it is apparent from the perusal of the impugned order that proceedings were held ex parte. The show cause notice was s....