2016 (5) TMI 1342

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....i P.M. Saleem, Member (T) Shri P.V. Sheth, Advocate, for the Appellant. Shri Lalatendu Patra, Authorised Representative, for the Respondent. ORDER [Order per : P.M. Saleem, Member (T)]. - Heard both sides. 2. The applicant herein filed this COD application seeking condonation of the delay of 413 days in filing the appeal before this Tribunal. The learned Counsel for the applica....

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....uments of both sides and perusal of the records, we find that the impugned Order-in-Appeal was passed on 30-7-2014 by the Commissioner (Appeals), after granting personal hearing on 18-6-2014 to Shri Paresh Sheth, Advocate appearing for the appellant. The applicant has stated that the concerned clerk had received the impugned order on 7-8-2014. Hence, the statutory limit to file the appeal expired ....