TMI Blog2007 (12) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioners calling for and examining the impugned order and authorizing filing of the appeal against the same. Since the time limit of three months has been prescribed under Section 129A(3) for filing the appeal, it is incumbent on the Committee of Commissioners to form its opinion under Section 129A(2) well before the time limit of three months. In this case, the Committee itself has formed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the miscellaneous application for condonation of delay. 3. I find that the COD application can be decided without presence of the respondent and hence the request for adjournment is declined. 4. In this case, the impugned order passed by the lower appellate authority as stated in the appeal petition was received on 16-8-2007. The authorization of the Committee of Commissioners has been rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal period of three months. Such a delay on the part of the Committee of Commissioners, cannot be condoned, which in fact is the reason for late filing of the appeal. The Committee of Commissioners will be well advised to evolve a procedure for periodical and prompt review of orders-in-appeal, so that such delay in filing appeals can be avoided. 5. Moreover, I find that the lower appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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