TMI Blog2002 (8) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. This is an application filed by the applicants for condonation of delay. In support of the application filed by the party for condonation of delay, it was submitted by the Counsel that there is delay of 146 days. He said that at the first instance, the order was passed by the Commissioner on 8-11-2000 and against that orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asimha Murthy, learned DR, appearing for the Revenue strongly opposed the application to condone the delay in filing the appeal for which sufficient cause has not been shown. 4. We have carefully considered the submissions made by both sides and perused the records. It is settled position now that to condone the delay not only there must be cause but it must be sufficient. In the instant case su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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