9911796707
TMI Blog2000 (11) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... - This is an application filed by the assessee to condone the delay in filing the appeal. Shri J.S. Agarwal, ld. Advocate appearing for the appellant submitted that there is a delay of 63 days in filing the appeal. He explained the delay by filing the date chart which is as under : - 2. That followings are the reasons in late filing the appeal : - (i) Date of Order-in-Original 2-11-199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived papers from C.H.A. on 10-4-2000. (Affidavit of CHA enclosed) 47 days 2. Shri J.S. Agarwal, ld. Advocate submitted that the applicants were not negligent in filing the appeal but the major delay occurred at Chennai as the Custom House Agent would get copies of the said documents only on 6th/7th April, 2000. He referred to the affidavit filed by the CHA in this regard. Further, he said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not be filed in time as he was not keeping up with good health from 5th February, 2000 to 16th February, 2000. This 11 days of delay was supported by an affidavit/medical certificate. Apart from this there was a delay of 52 days. According to the Counsel the delay was occurred since the party could not get documents from the concerned CHA in time and the papers were received only on 10th April, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has to be looked into in detail and that can be done on proper examination. Prima facie it cannot be said that strong case in favour of the party. In view of the overall position and taking into consideration that there is an inordinate delay in filing the appeal and major portion of the delay has not been properly explained, there is no justification to condone the delay. In the view I hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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