2010 (7) TMI 756

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... drasekharan, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application filed by the appellant seeks condonation of delay of 61 days involved in filing of the appeal. After hearing ld. Counsel for the applicant/appellant and ld. JDR for the Revenue, we have found sufficient cause for condonation of this delay. 2. The appeal is directed against the Appellate Commiss .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt of India within the prescribed time-limit. Apparently, this was done on the basis of the appellant's understanding of para 2 of the preamble to the Appellate Commissioner's order. Later on, the Revisionary authority, having found that the correct remedy against the Appellate Commissioner's order was an appeal before the Tribunal returned the papers to the appellant instructing them to file and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tedly, the appellant was mistakenly pursuing the revisionary remedy before the Government of India after receiving the Appellate Commissioner's order. Upon the papers having been retuned by the revisionary authority, they filed an appeal with this Tribunal without unreasonable delay. In these circumstances, we allow the present application. (Pronounced and dictated in the open court)
Case law .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X