2015 (9) TMI 1441

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....nbsp; 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.  The appeal could not be filed in time a....

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....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 justification for delay of 405 days.  The appl....