TaxTMI 
TaxTMI 
1994 (4) TMI 77
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....y the Registrar, CEGAT on 3-8-1993. By the said order the CEGAT dismissed the application for condonation of delay under Section 5 of the Limitation Act for filing the appeal. 2. Learned counsel for the petitioner pointed out that the advocate, who appeared in this case, Shri Manoj Arora had filed an affidavit on 24-12-1992 indicating that he drafted the appeal in November, 1991 and had also obta....
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....know about the fact that the peon had not filed the appeal of memorandum in the CEGAT, he immediately took action and got the appeal filed on 29-12-1992. The grounds set out in the affidavit of Shri Manoj Arora have been set out in para 4 of the order of the CEGAT, which reads as under :- "(2) That I had drafted the appeal in November, 1991 and had also obtained a bank draft for Rs. 200/- a....
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....blamed. Even so far as the advocate is concerned, there is ample evidence to show that he purchased the bank draft for Rs. 200/- on 2-11-1991 from the Canara Bank and this shows that the advocate took sufficient steps to have the appeal filed in time. The only mistake was that he did not check up whether his peon had filed the appeal papers in the CEGAT. In our opinion, the CEGAT ought to have acc....