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2013 (5) TMI 577

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..... application for condonation is dismissed and the stay petition and appeal are also dismissed. - Appeal No. C/COD/486/10, C/S/238/10 & C/352/10 - - - Dated:- 13-3-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri B. Satish Sundar and Shri S.Krishnanandh, Advocates For the Respondent: Shri K.S.V.V. Prasad, JC (AR) JUDGEMENT Per P.K. Das 1. Heard both side .....

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..... ly when the applicants informed about the missing of the files along with the Impugned order, a copy of the order along with the files available in the counsel s office was sent to the applicant s office. By the time a decision was taken to file the appeal, the statutory time limit had expired. 3. From a reading of the above explanation, it is clear that delay of filing of appeal is due to negli .....

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..... ated period. We do not find any reason for condonation of delay in filing of appeal. Accordingly, the application for condonation is dismissed. Consequently, the stay petition and appeal are also dismissed. (Dictated and pronounced in open court) - - TaxTMI - T .....

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