2016 (1) TMI 544

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..... stantive appeal is preferred against the order of the learned Commissioner(Appeals) dt. 14/06/2012. The appeal was preferred on 01/10/2012, with a delay. However, no application for condonation of delay was filed along with the appeal. Registry issued a Defect Memo on 04/10/2012 pointing out the defect of not filing a COD application. Appellant however took no steps to rectify the defect. Eventual .....

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..... er dt. 18/02/2015 and restore the appeal. As some satisfactory cause is pleaded for seeking condonation of delay, we condone the delay but on terms as to costs. Delay is condoned on condition that the appellant remits costs of Rs. 2,500/- (Rupees two thousand five hundred only) within a week, to the credit of Revenue. In default, the COD application stands dismissed and consequently the appeal as .....

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