2019 (8) TMI 258

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....hri Sita Ram, Consultant for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa The delay in filing the present appeal against the impugned order of Commissioner (Appeals) being Order No.280-292/ST/APPL-ALLD/LKO/2016 dated 08.04.2016 is around 556 days. 2. Learned Counsel submits that the said delay occurred on account of death of his wife on ....

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.... sides, we find that the only reason attributed by the appellant for the said huge delay of 556 days in presenting the said appeal is death of his wife on 05.03.2016. The appellant has contended that on account of her death, he was completely shocked and depressed and could not file the appeal. However, the appellant had not shown that on account of his being shocked and depressed, all the other ....