TMI Blog2014 (10) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. ORDER After hearing both sides, it is seen that the present appeal by the Revenue was filed with a delay of 199 days. When the matter came up earlier before the Tribunal, Tribunal disposed of the COD application as also the stay petition and also the appeal by an order being. Misc. order No. 952/2012, Stay order No. 1427/2012 and Final Order No. A/998/2012, dated 29-8-2012. 2.&e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondonation of delay application filed by the Revenue was restored for fresh adjudication and for passing of order in respect of same and then to decide the appeal. Accordingly matter was remanded to Tribunal for considering the COD application first. 4. In view of the above, the matter stands heard by us afresh when Ms. Shweta Bector, learned DR appeared for the Revenue and Shri Hemant Bajaj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion, Gurgaon was delivered in the dealing judicial branch of the Commissioner on 7-9-2011 inquiring about the outcome of the Review proceedings of the said order-in-appeal, it was found that no appeal stand filed against the said review order. The matter was taken up and ultimately the appeal was filed on 28-10-2011 along with condonation of delay application seeking condonation of delay of 199 d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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