TMI Blog2016 (2) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of modification of a stay order passed by Commr (A). Secondly, the modification application before Commr (A) can not be considered as an appeal filed before a wrong forum. Filing such a modification of a final order before the first appellate authority has no legal backing at all. - delay of more than 1000 days in filing appeal before us, is not satisfactorily explained by the appellant. MA ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r modification of order dt 16/2/2010 passed by first appellate authority was filed before Commr (A) on 23/2/2010. That another Misc. Application for expediting modification application was also filed on 28/3/2013 but appellant got the reply only on 5/4/2013 and appeal was filed on 22/4/2013 within one month from the date of receipt of Communication dt 5/4/2013. That the original order dt 16/2/2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax Division-I, Kolkata. That by a letter dt 2/3/11 appellant wrote back to the department that an appeal has been filed with Commr (A) Kolkata-I when their appeal was already dismissed by Commr (A) under OIA No. 32/ST/2010 dt 16/2/2010. That the delay has not been explained at all and appeal Stay application are also required to be dismissed. 4. Heard both sides perused the case record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant woke up and filed a Misc. Application on 28/3/2013 requesting first appellate authority to modify its order dt 16/2/10. It is observed that when preamble to OIA dt 16/2/2010 had no provision to seek modification there is no justification for filing any modification application with first appellate authority then sitting quiet for more than three years without taking up the matter with Commr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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