2008 (1) TMI 371

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....Co., for the Appellant. Shri Y.N. Ravani for the Respondent. [Order (Oral)] - The following common questions have been proposed for admission of these appeals:- "Whether on the facts and circumstances of the case, the Appellate Tribunal had exercised its discretionary power judiciously by not condoning delay in case of the appellant?" 2. Both the learned counsel for the parties are pre....

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....the said appeal, the appellant had moved an application for condonation of delay. During the course of proceedings, it was submitted that the application for condonation of delay lacked sufficient particulars and therefore, the appellant had filed an affidavit dated 25.8.2006, clarifying the reasons for delay (some typographical errors included). The order of the respondent was made on 29.4.2005, ....

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.... the ground that no satisfactory explanation has been given and therefore, consequently appeal of the appellant came to be dismissed as barred by limitation. The Appellate Tribunal has erred by overlooking that the business of the appellant was already closed down and the factory premises was also closed since long. The appellant had on becoming aware about passing of such order, had immediately m....