2019 (3) TMI 664

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....Judicial) Shri Chirag Shetty, Advocate for appellant Shri Anil Choudhary, Assistant Commissioner (AR) for respondent ORDER Heard of these three COD applications. It is submitted that on these three appellant/applicants, meager amount or penalty was imposed for which they could not take a decision as to if they would file appeals before the CESTAT having regard to the litigation expenses inv....

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....upport of their contention. 2. Learned AR objected the petition on the ground that the COD applications do not reflect the number of days required to be condoned for admission of appeal and there is a reference in the COD application that the concerned person had forgotten to follow up the case with the advocate that occasioned the delay and he leave it to the discretion of the court for acceptan....