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TMI Blog2016 (3) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... ansal, Addl.A.G.Punjab with Ms. Sudeepti Sharma, DAG, Punjab Ajay Kumar Mittal,J. CM No.973 CII of 2016 1. This is an application under Section 5 of the Limitation Act, 1963 for condonation of delay of 45 days in filing the appeal. 2. Notice of the application was given to the respondent. For the reasons stated in the application and after hearing learned counsel for the parties, the delay o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the death of the representative of the company? iv) Whether in the facts and circumstances of the case, the order Annexure A.6 is contradictory and perverse?" 4. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant sold frozen lemon concentrate to M/s Epicu Agro Products Pvt. Limited, Village, Mohra, Ambala vide invoice dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said order was received on 14.8.2013 by Vinod Kumar Grover, representative of the company who was dealing with the matter. Before the appeal could be filed in the Tribunal, Mr. Grover expired on 8.10.2013. Mr. Rajesh Chhabra took over the charge on the demise of Mr. Grover. In this way, there was delay in filing the appeal. Ultimately, the appeal was filed alongwith an application for condonat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. The explanation tendered by the appellant-assessee appears to be plausible. Thus, the delay of 124 days in filing the appeal before the Tribunal is condoned. The impugned order dated 13.8.2015, Annexure A.6 passed by the Tribunal is set aside. Consequently, the matter is remanded to the Tribunal to hear the appeal after hearing learned counsel for the parties in accordance with law. The appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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