2015 (9) TMI 1441

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....L MEMBER For the applicants: Shri  M. Mathivanan, Adv., For the respondent: Shri R. Subramanyan, AC (AR) Per: R. Periasami The applicants have filed these applications for condonation of delay of 405 days in preferring the appeals. 2. Ld. Advocate representing the applicants submits that they have received the Commissioner (Appeals) Order dated 10.09.2013 only on 05.11.2013.&nb....

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.... more than 405 days they have filed the appeal on 17.03.2015.  We find that once the order has been received by the appellant on 05.11.2013, they are aware of the consequences and remedies available.  We also find that the impugned order is denovo order when the this Tribunal vide order dated 06.06.2012 remanded the matter to the Commissioner (Appeals).  Therefore, there was no just....