2016 (4) TMI 1330

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....S. N. Mitra, AC (AR), for the Revenue ORDER Shri H.K.Thakur This MA (COD) has been filed by the appellant for condoning a delay of 651 days in filing the appeal against OIA No. 31/KOL-V/2012 dt 28/12/12. 2.    Sh. S. N. Majumder (Advocate) appearing on behalf of the appellant argued that the said OIA dt 28/12/12 was received by Sh. A. Banerjee, Executive of the appellant....

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.... regarding receipt of OIA dt 28/12/12. 4.    Heard both sides & perused the case records. It has not been disputed by the appellant that OIA dt 28/12/12 was received by the employee of the appellant on 23/1/2013. No affidavit of Sh. A. Banerjee , employee of the appellant has been filed in these proceeding to justify the delay. Subsequent searches in the office records made the a....