TMI Blog2018 (7) TMI 1529X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant applicant in condonation of delay correctly - Tribunal condoned the delay of 129 days and second appeal, on the same issue, delay of 413 days was condoned by their Lordships, and on the same issue, the appellant is seeking condonation of delay of 1434 days in filing the appeal before the Tribunal. The appellant was aware of the litigation he has been taking up with the Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n filing the appeal before the Tribunal. 2. Learned Counsel appearing for the applicant and submits that the Order-in-Original No. 04/2013 Adj. (BVSNK) dated 01.02.2013 was received by the Accountant on 28.02.2013. It is his submission that the Accountant after receipt of the order, due to his serious illness suffering from severe cervical spondylitis and arthritis and has been advised bed re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning the delay of 780 days in filing the appeal before the Tribunal. He produces the copy of the same and prays for condonation of delay in this appeal. 3. Learned Departmental Representative submits, the appellant has not properly explained the delay of 1434 days in the affidavit filed by the director; that the appellant has not enclosed/ evidenced the illness of their accountant; the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 129 days and second appeal, on the same issue, delay of 413 days was condoned by their Lordships, and on the same issue, the appellant is seeking condonation of delay of 1434 days in filing the appeal before the Tribunal. In our view, the appellant was aware of the litigation he has been taking up with the Department on the self same issue from 2004-2005, should have been more diligent filing this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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