2012 (9) TMI 705

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ll opportunity to put forth his case and should be able to get relief, if any, in accordance with. - following the decision in Anantnag and Anr. v. Mst. Katiji and Ors. [1987 (2) TMI 61 - SUPREME COURT] delay condoned with cost of Rs. 5000/- - 11090 of 2011 (T-RES) - - - Dated:- 4-8-2011 - N. Kumar and Ravi Malimath, JJ. REPRESENTED BY : Shri K.S. Ravi Shankar, Advocate, for the Petitioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... delay is 42 days. The Apex Court has laid down in the case of Anantnag and Anr. v. Mst. Katiji and Ors. reported in 1987 (28) E.L.T. 185 (S.C.), how the question of delay has to be considered by the Appellate Courts. No doubt, ultimately, it depends on the facts of each case. Having regard to the circumstances explained in the affidavit by the assessee and the law laid down by the Apex Court, we a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X