2012 (11) TMI 816

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..... the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to condone the delay of 140 days in filing the present appeal. 2. After hearing, we find that the order-in-appeal was passed on 14-1-2011. As per the Revenue, the same was sent by speed post and was received by somebody at the appellants factory address on 18-1-2011. 3. On the other hand, i .....

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..... made on 17-3-2011, they would have filed the appeal within time. It is lapse on the part of the Revenue by not responding to their request made in March and thus compelling the appellant to make another request in April, which has contributed to the delay, if any. 4. We find that the limitation period expired around 18-4-2011. Before the expiry of the said period, the appellant entered into .....

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