TMI Blog2005 (11) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORDER [Order per : S.L. Peeran, Member (J)]. - There is a delay of 42 days in filing the appeal. The appellant is a proprietary concern. He has filed an Affidavit explaining the reasons for delay in filing the appeal. In the Affidavit, it is stated that the Accountant, Mr. P.J. Das Gupta who received the impugned order had left the company without handing over any of the relevant pape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of State of Nagaland v. Lipok AO (supra) while granting condonation of delay has held that strict and pedantic view should not be taken in a case where there is no gross negligence on the part of the appellant. The appellant has filed an Affidavit explaining the reasons inasmuch as the concerned employee who received the impugned order left the job without handing over the relevant papers. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein it was clarified that mere space selling does not fall under the category of advertisement services. He relies on several rulings of the Tribunal on the very issue and submits that the issue is covered in favour of the appellants. 4. Heard the learned SDR in the matter. 5. We have carefully considered the submissions made by both the sides. In view of the Board s Circular No. 64/13/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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