TMI Blog2014 (9) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant’s own case involving the same issue, the appeal was admitted and unconditional stay was granted - Held that:- The file containing the original order and related documents were handed over to this consultant in the first week of December, 2011. The file was misplaced in the office of the consultant with the couple of more files of other clients due to shifting of office and extensive renova ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... That order dismisses the application seeking condonation of delay of 168 days in filing of the appeal. 2. After perusing the order passed by the Tribunal, we are of the opinion that the appeal raises a substantial question of law. It is accordingly admitted on the following substantial question of law :- (a) Whether in the facts and circumstances of the case, the Customs, Excise and Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation to an identical controversy. That appeal was admitted by the Tribunal. The Tribunal has also granted unconditional stay in that matter. The Tribunal, therefore, was of the opinion that this was not a case where the appellant was negligent. The conduct of the appellant also is not such as would demonstrate utter negligence or lack of bona fide. It is in these circumstances that the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The lapse or negligence on the part of the consultant should not visit the appellant with dismissal of the appeal. 5. The insistence of the Tribunal that if the consultant was handed over the papers in the first week of December, 2011, then the delay in filing of the appeal by the consultant should have been explained, particularly, because the appeal was filed only in June, 2012. We are of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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