TMI Blog2011 (7) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... of Road” or Maintenance and Repair - The respondent in para 2 stated that time for filing cross-objection expired on 12-10-2010 since notice for such filing was received on 28-10-2010 - condonation of delay was filed without any affidavit. Therefore, COD application is rejected. There is no cogent evidence to impeach findings of appellate authority. Learned D.R. relies on pages 27 & 28 of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neer is not valid and the Executive Engineer is not competent to issue such certificate. Learned appellate authority relied upon those documents to grant relief partially to the respondent. He draws our attention to annexure at page 45 of appeal folder to submit that column No. 7 of work schedule relates to repair only. Therefore, repair and maintenance activity carried out by the respondent shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation of delay was filed without any affidavit. Therefore, COD application is rejected. So also, we find that when there is no new ground in the cross-objection to receive consideration in appeal under law but that is liable to be dismissed. The cross-objection merely supports the first appellate order. We order accordingly. 5. Coming to the merits of the case of Revenue about the contention th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord does not carry any evidence gathered by further inquiry as to repair or construction as soon as certificate of Executive Engineer came to record. Even at this appellate stage there is no evidence from Revenue to discard Executive Engineer s certificate. That authority is a public servant having technical knowledge of engineering in the field. Such as authority cannot be found to be incompete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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