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2011 (3) TMI 1109 - CESTAT, BANGALOREApplication for condonation - delay of 336 days - chronology of the events - Held that:- Persuing the said chronology of the events it is found Chief Commissioner's letter dt. 17/8/2009 directing the Commissioner to cancel the order and consider the issue on merits by passing an appropriate speaking order was an incorrect suggestion as having passed the order, the Commissioner could not have reviewed the same - The power of reviewing and filing an appeal was with Committee of Chief Commissioners. From 17/8/2009 till filing the appeal along with condonation of delay application, the explanation provided by the Revenue is not satisfactory in any manner and we are not convinced that the Revenue has made out a case for condoning the delay - Decided against the assessee.
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