2015 (7) TMI 1146

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....UMAR ARYA, TECHNICAL MEMBER Appearance: Mr. P. Rama Krishna, Adv. For The Appellant Mr. Pakshirajan, A.R. For The Respondent PER ARCHANA WADHWA The prayer in the COD application is to condone the delay of 218 days in filing the present appeal. 2. After hearing both sides, we find that the impugned order was passed on 21.3.2013 and as per the appellant, the same was received by th....

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....e matter in question, received the order. As such, he could have filed the appeal. On being questioned as to whether the Managing Director, who was not maintaining good health, was handling the affairs of the company or not, learned advocate submits that he was not regularly visiting factory but was handling the day-to-day affairs of the company on irregular basis. 5. After appreciating the sub....