2007 (6) TMI 169

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....e of motion and affidavit filed in support thereof. 2. By this notice of motion, the appellant is seeking condonation of 150 days in filing appeal. The explanation for delay given by the appellant is thus: "The delay has occurred as a result of restructuring of the Department. In order to streamline the work, the Department has under-gone major restructuring. The assessees are being identifi....

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....the ground of restructuring delay cannot be condoned. The appellant was, therefore, granted time to file better affidavit. 4. Despite the matter having been adjourned on several occasions, supplementary affidavit setting out sufficient cause for delay has not been filed. This attitude of the Department is being noticed daily in a number of cases with no improvement. This court cannot show more ....