2017 (11) TMI 422

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.... Advocate Respondent - Represented by: Shri M.K. Sarangi, Addl. Commr. (A.R.) ORDER Per : Raju This application is for condonation of delay in filing the Cross-objection has been made by M/s. Team Global Logistics Pvt. Ltd. 2. The Ld. Counsel for the appellant pointed out that they had received the appeal filed by Revenue on 23.11.2016 and they were required to file Cross-objection by 6.1.201....

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....Once, the CFO of the applicant-respondent resumed office and took stock of the proceedings, he questioned the chartered accountant regarding the action taken in the matter, if any. The chartered accountant stated that they awaited instructions from the applicant-respondent. Thus, there was a mis-communication between the parties." It is seen that the said delay is solely for the reason of pure n....

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....d by the applicant. 5. The applicant have relied on the decision of Hon'ble Apex Court in the case of Collector, Land Acquisition Anantnag and Another Vs. MST Katiji and Others - 1987 (28) ELT 185 (S.C.) to assert that liberal approach need to be adopted for condoning the delay. The fact that there is a limitation prescribed for filing appeal even giving a liberal interpretation does not mea....