TaxTMI 
TaxTMI 
2017 (5) TMI 1070
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....gar Rohtagi (Advocate) for the Appellant Mr. G. Dixit & R.K. Mishra, DRs for the Respondent ORDER Per B. Ravichadran: The Miscellaneous application is for condonation of delay in filing appeal against the impugned order passed by the Commissioner of (Import) ICD Tughalakabad, New Delhi on 21.10.2015. The said order has been received by the appellant on 26.10.2015. An appeal against the same wa....
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...., for which they take the responsibility. He prayed that the appeal was returned to the second appellant against the same order to the address of the second appellant in Kolkata. Some communication defect happened between the appellant and the counsel's firm resulting in delay in processing the defects and filing a proper appeal and also revalidating the Demand Draft to be submitted along with the....
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....Reliance was also placed on the decision of Hon'ble Punjab & Haryana high court in Bharat Sanchar Nigam Limited 2016 (342) ELT 34, to state that while the courts should adopt liberal approach where delay is of short period, the proof required should be strict where the delay is inordinate. 4. We have heard both the sides and perused the appeal records. 5. Admittedly in the present case the couns....
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....urned by the registry for want of removal of defects. While we are aware that there is a delay of more than 375 days in filing the appeal, we note that substantial responsibility for such long delay rest with the counsels representing the appellant. We also note that the Ld. Counsel submitted that the earlier arguing counsel left the firm resulting in dislocation. We note that the substantial appe....