2014 (5) TMI 793

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..... or Condonation of Delay in filing the appeal. 2. Despite notice, none appeared on behalf of the appellant nor any request for adjournment has been received. The matter has listed on 16.01.2014 and 24.03.2014 but both occasions neither any request has been received nor anybody appeared on behalf of the appellant. Therefore, application for Condonation of Delay is taken up for entertaining the appe .....

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..... icals P. Ltd. was on business tour. A firm which is not a human entity cannot remain on tour. Therefore, the application for Condonation of Delay has stated wrong facts. In these circumstances, the application for Condonation of Delay is dismissed as no reason for causing delay has been explained satisfactorily. Consequently, appeal as well as stay application are also dismissed. (Dictated in Cou .....

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