TaxTMI 
TaxTMI 
2005 (2) TMI 387
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....ber (J)]. - The present COD Application has been filed by the appellants seeking condonation of delay of three years, two months and forty-two days in filing the appeal against the impugned Order-in-Appeal dated 16-3-2001. 2. The learned Counsel has contended that the impugned order was communicated to the appellants only on 6-7-2004 and earlier to that, they did not receive any order from the ....
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....anuary, 2001 and they did not hear anything from their Counsel to whom they authorized to file appeal before the Commissioner (Appeals) till March, 2002. They even also did not get any information from the office of the Commissioner (Appeals) regarding the result of their appeal and that later on, they entrusted the case to Shri P.S. Chaudhary, Consultant in April, 2002 who sent letters to the off....
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.... as to their Counsel. This was the second copy of order which was supplied to their subsequent Consultant, by the office of the Commissioner (Appeals). 5. Even Shri N.K. Dagga, the Managing Director of the appellants company in his affidavit has nowhere categorically alleged that no copy of the order was received at their factory. He has simply deposed that he could not enter the factory due to....