2019 (3) TMI 965

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.... P.K.Choudhary, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) For the Appellant(s) : Shri Jitendra Motwani, Adv. For the Revenue : Shri G. Guha, Asstt. Commr. (AR) ORDER PER SHRI P.K.CHOUDHARY : The present Miscellaneous Applications have been filed by the applicants, seeking condonation of delay of 2 days in filing the appeals before this Tribunal. 2. In view of ....

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....ntry were assessed on 15th & 16th November, 2017 and the due date of filing the appeals before the lower appellate authority was within sixty days. We further observe that all the six appeals were filed beyond the statutory period of 60 days but within the condonable period of thirty days. Accordingly, the delay in filing the appeal before the lower appellate authroity is condoned. Consequently....