2018 (7) TMI 1194

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....houdhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Jitin Singhal, Advocate & Shri Pravesh Bahuguna, for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The appellants have filed the appeal against the order of Commissioner (Appeals) by which he has dismissed the appeals on the ground of limitation. By obs....

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....s relating to the appeal were retrieved from her cupboard only on 27th July, 2011. The cause of delay stated by the appellant is clearly the gross negligence on their part. It was their foremost priority to keep the track on their import work i.e. filing of appeal which they have not done." 3. Heard both the parties and considered the submissions. 4. Having considered the rival submissions a....

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....here was reshuffling of tasks in office, and papers were entrusted to counsel for filing the proceedings, but advocate who was incharge of the task had left the organization. Under the circumstances, the Hon'ble High Court held - Though Appellate Commissioner could not have ignored statutory limit beyond which he could have condoned delay, High Court in appropriate case could examine validity of O....