2009 (12) TMI 483

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..... er : M.M. Kumar, J (Oral)]. - Learned counsel for the appellant has argued that appellant is a proprietor firm and the affairs of the firm is run by husband of the proprietor in his capacity as Manager. 2. Notice of motion. 3. Mr. H.P.S. Ghuman, Advocate, who is present in Court, has accepted notice on behalf of the respondent. Two copies of paper books have been handed over to him. With the con .....

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..... It has remained undisputed that copy of the order has been received on 3-1-2009 and the appeal could not have been instituted on or before 2-4-2009. The appeal was actually instituted on 15-6-2009. In the process delay of 73 days has occurred. 5. The Tribunal has taken the view by observing that Sh. Rajinder Kumar Arora, Manager of the applicant-firm was not the only person for filing of appeal. .....

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