2020 (5) TMI 642

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....) AND HON'BLE MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Shri Amit Kumar Dey, Advocate for the Appellant Shri Chandan Kumar Jain, Authorised Representative for the Respondent ORDER RACHNA GUPTA Application praying for condonation of delay has moved by the appellant - assessee, heard. 2. It is submitted on behalf of the applicant that the order in appeal was passed on 22nd March, 2019. ....

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....ication. It is further brought to our notice that the co-noticee M/s. Jaiswal Import Cargo Services Ltd. the Custom House Agent of the present appellant also filed an appeal. The said appeal was decided vide order dated 7th August, 2019. It is impressed upon that the present appeal is post the said decision. The delay is prayed to not to be condoned. 4. After hearing the rival contentions and p....

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....filed by the applicants, co-noticee. It becomes clear that before the said decision the applicant was not inclined to file the appeal and the present appeal is the outcome due to the said decision. In the light of this apparent observation, the reason quoted, therefore, not acceptable for not been the sufficient cause explaining as big delay as of 135 days. 6. Coming to the second reason, we ar....