2014 (1) TMI 220

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....r. D.M. Misra: 1. This Miscellaneous Application is filed seeking condonation of purported delay of 4(four) years 4(four) months and 7(seven) days. 2. The Ld.Advocate appearing for the applicant had submitted that the Order-in-original dated 07.06.2006 had never been communicated to them before 14.07.2010 and they have filed the Appeal on 09.09.2010. Thus there was no delay in filing the Appeal.....

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....ior to 14.07.2010. In spite of giving enough chance to the Revenue they could not ascertain nor establish the order was communicated to the applicant prior to 14.07.2010 even though the order was passed in the year 2006. In these circumstances we do not find reason to keep the Miscellaneous Application pending awaiting report from the Commissionerate. Thus the Miscellaneous Application which was f....