2016 (12) TMI 1371

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....RDER COD application and early hearing application are filed by the applicant. 2. Shri P.A. Augustian, learned counsel for the applicant submits with regard to COD application that there is a delay in filing this appeal before this Tribunal from the date of order of Commissioner (Appeals). However, the appeal was filed within seven days from the date of issue of corrigendum in the matter of impu....

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....ly issued but from the date of the order there is a clear delay in filing the appeal. Therefore, the condonation cannot be allowed. 5. We have carefully considered the submissions made by both the sides. With regard to the condonation of delay application, we find that since the appellant made a representation to the Commissioner (Appeals) for rectifying the short-comings in the order and the Com....